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2011 (3) TMI 386 - PUNJAB AND HARYANA HIGH COURTRevision - Scrutiny - Penalty and prosecution stand on different footing from interest - it has been mentioned that case of the petitioner was not covered by circular dated 17.2.1986 relied upon by the petitioner - Even if the said circular applied, waiver could be either from penalty or prosecution and not from interest unless case for waiver was made out as per any provision or circular - The petition is dismissed
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