2003 (1) TMI 130

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..... (Control) Appellate Tribunal in Appeal No. E/2030/2000-NB and the modified order dated 11th May, 2001, reducing penalty, the assessee has preferred these appeals. 2. At the time of hearing of these matters, learned Counsel for the appellant has relied upon three subsequent decisions rendered by the Tribunal taking contrary view than the view which is taken in this matter interpreting Rule 57G(5) .....

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