1982 (1) TMI 197

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..... Consultant at the time of personal hearing. Both the revision applications are being decided by the Government by a common order. 2. Shri Bhasin reiterated the points put forth in revision applications. He contended that this being a case of cheating by consignor who had since been apprehended the petitioner who is a consignee ought not to be penalised. 3. Government observe that once it is .....

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