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2010 (7) TMI 1045 - ITAT JAIPUR
Extract:
.......distinguishable. Therefore, this case also does not help the case of the Department. In view of the above facts and circumstances and in view of the detailed discussion, we hold that penalty levied and confirmed by lower authorities under s. 158BFA(2) are not justified. Therefore, the same are cancelled. In the result, both the appeals are allowed.