TMI BlogImposition of penalty - when the demand gets dropped on any account, penal provisions cannot survive...Imposition of penalty - when the demand gets dropped on any account, penal provisions cannot survive against the assessee, and for the same reason, confiscation of the goods, which is penal nature, cannot be upheld - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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