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1996 (2) TMI 35 - MADRAS HIGH COURT
Extract:
.......coming to the conclusion that no penalty is exigible under section 271(1)(c) of the Act. Accordingly, we answer question No. 1 referred to us in the affirmative and against the Department. In view of the answer given by us in so far as question No. 1 is concerned, there is no necessity to consider question No. 2. There will be no order as to costs.