1990 (2) TMI 167

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..... r (J)]. - The abovecaptioned application for rectification emerges from the Tribunal s Order No. 78/99-A dated 28th February, 1989. 2. The Tribunal by its aforesaid order upheld the imposition of penalty to the extent of Rs. 10,000. Shri G.L. Rawal, Learned Advocate, who has appeared on behalf of the applicant reiterates the contentions made in the application for rectification. Shri Rawal h .....

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..... and circumstances of the case. We have perused the order. We do not find error in the order. The Tribunal after taking into consideration all the arguments had quashed the imposition of fine in lieu of confiscation but had upheld the penalty to the extent of Rs. 10.000/-. The argument that since no fine was levied and as such no penalty was leviable is an arguable matter. The Hon ble Supreme Cour .....

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