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2002 (4) TMI 920 - WEST BENGAL TAXATION TRIBUNALExtract: .......No. 1 and subsequent orders dated February 24, 2001 and March 15, 2001 of respondent Nos. 2 and 3 respectively in revision upholding the penalty and seizure are liable to be quashed and are quashed. The penalty amount, if any, be paid within a fortnight. The goods seized be released. D. BHATTACHARYYA (Technical Member).I agree. Application allowed.
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