Penalty proceedings

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..... initiation of any penalty proceedings calling upon them to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act. (2) The appellant or any other person, as the case may be, shall furnish a response to the show-cause notice referred to in sub-paragraph (1) of this paragraph or in sub-clause (e) of clause (IX) of sub-paragraph (1) of paragraph 6, within .....

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