Amendment of section 112.

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..... ub-section (8), the following proviso shall be inserted, namely:-- "Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such or .....

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..... ng an appeal before the Appellate Tribunal against an order which involves demand of penalty without involving any demand of tax.
Statute, statutory provisions legislation, law, enactment, Acts, Ru .....

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