2019 (11) TMI 785

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..... andhar, Adv. Present For the Respondent: Shri T.K. Sikdar, Asst. Commr. (AR) ORDER RAMESH NAIR Revenue filed this appeal seeking imposition of penalty simultaneously under section 76 & 78. As per the impugned order, the Adjudicating Authority has not imposed penalty under section 76 which was proposed in the Show Cause Notice. The Revenue filed the appeal on the ground that penalties under sec .....

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