2014 (11) TMI 1128

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..... n has been already penalized. Therefore, the sole proprietor need not pay penalty separately - appeal dismissed - decided against Revenue.
S.C. Dharmadhikari and A.A. Sayed, JJ. Shri Pradeep S. Jetly i/b J.B. Mishra, for the Appellant. ORDER P.C. : Mr. Jetly submits that substantial question of law arises for determination and consideration, in the light of the Tribunal's order impugned in t .....

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