2002 (4) TMI 606

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..... K.K. Usha, President]. - In this appeal at the instance of the Revenue the contention is that in the impugned order the Commissioner had wrongly failed to impose any penalty on Adonis India Ltd. But we find that Adonis India Ltd. is not impleaded in the appeal as respondent. The sole respondent is M/s. Monica Electronics Ltd. Badarpur, New Delhi at whose instance the impugned order was challe .....

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