(1.) THIS appeal has been directed against the impugned order in appeal dated 15.11.2000 passed by the Commissioner (Appeals) vide which he had set aside the penalty imposed under Section 77 of the Finance Act, 1994 of Rs. 27,500/ - on the appellants.
(2.) THE facts giving rise to this appeal may briefly be stated as under:
(3.) REVENUE has come up in appeal before the Tribunal.