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2006 (9) TMI 197 - DELHI HIGH COURT
Extract:
.......umstances, there was no occasion for the Revenue to levy a penalty of 100 . We find that the penalty of Rs. 40,000 that has been imposed by the Tribunal works out to close to 25 of duty determined. We do not find any error in the view taken by the Tribunal and in our opinion no substantial question of law arises for our consideration. 8. Dismissed.