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2006 (9) TMI 200 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Extract:
.......well as the Tribunal have concurrently held that no case was made out on facts to impose penalty. 9. The appeal lies to this Court only on a substantial question of law. The finding recorded that no case was made out for imposition of penalty is not shown in any manner to be perverse. No substantial question of law arises. 10. The appeal dismissed.