2017 (1) TMI 1477

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..... toms
(Dr.) Satish Chandra (President) And V. Padmanabhan (Technical Member) For the Appellant : B. B. Sharma, Advocate For the Respondent : K. Poddar, DR ORDER (Dr.) Satish Chandra (President) .....

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..... Act, 1962, the appeal is not maintainable where the amount of penalty does not exceed Rs. 2 lakhs. 4. After hearing both the parties and also going through the written submissions of the Ld. Counsel, .....

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