2010 (3) TMI 568

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..... F 2009 - 329 OF 2010-SM(BR) - Dated:- 9-3-2010 - S.K. GAULE, TECHNICAL MEMBER S.K. Bhaskar for the Appellant. ORDER 1. Shri S.K. Bhaskar, SDR appeared for the appellant. None appeared for the respondent. The appeal is filed against the Order-in-Appeal No. 02(ST)/RPRI/ 2009, dated 30-1-2009 whereby Commissioner (Appeals) has (sic) imposed penalty under sections 76 and 77 of the Fin .....

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..... re, the Commissioner (Appeals) has correctly set aside the Order-in-Original insofar as it relates to imposition of penalty under section 76 of the Act considering the contents of the show-cause notice. 4. I find that this case was remanded by this Tribunal to Commissioner (Appeals) to hear the appeal afresh as per provisions of section 73 of the Finance Act, 1994. The allegation against the res .....

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