2021 (10) TMI 1225

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..... respondents. The contention of the learned counsel for the petitioner is that despite recording a finding that under the facts and circumstances there is no violation of law by the petitioner, and, that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods, the appellate authority has imposed tax and penalty on the petitioner. Learne .....

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