1994 (10) TMI 159

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..... ndent. [Order per : K. Sankararaman, Member (T)]. Shri H.P. Arora, learned Counsel, for the applicants states that in this case penalty has been imposed on them under Rule 173Q which he contends is not applicable in the facts of the case. If at all, any penalty is attracted, it may be under Rule 223 which has a ceiling of Rs. 1,000/-. He relied upon a decision of the Hon ble High Court o .....

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