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2008 (1) TMI 838 - WEST BENGAL TAXATION TRIBUNALExtract: .......ch proceeding. For the reasons aforesaid we set aside the impugned order of seizure dated December 11, 2007 and the penalty order of the same date. We direct the respondents to refund the penalty amount realised from petitioner No. 3 by February 29, 2008. Application is allowed. No order as to costs. DIPAK CHAKRABORTI (Technical Member). - I agree.
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