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1999 (2) TMI 175 - CEGAT, MUMBAIExtract: .......It would not be out of place to advise greater caution on the part of the investigating agency on such undiscriminating matters. We do not need any great discussion to say that notice could not be issued, or penalty imposed, on a person who had died 10 years earlier. The appeal filed by his son is therefore allowed and penalty imposed is set aside.
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