2007 (12) TMI 108

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..... R and perused the records as none appears for the respondents in spite of notice. The Commissioner (Appeals) has reduced the penalty imposed on both the respondents both under the provisions of Sections 76 and 78 of the Finance Act, 1994 by keeping in view the fact that the principal amount of ST has already been paid together with interest and therefore, a lenient view is required to be extended. .....

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