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2002 (5) TMI 94 - CEGAT, COURT NO. I, NEW DELHI
Extract:
.......ground to accept this submission. In view of our findings that there was no short levy, the Revenue s submission regarding quantum of penalty has no relevance. Accordingly, Revenue s appeal fails on both grounds. 11.In view of our findings above, the appeals of the assessees and Mrs. Rita Dutta are allowed and the appeal of the Revenue is rejected.