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2007 (3) TMI 720 - WEST BENGAL TAXATION TRIBUNALExtract: .......-five per centum of the value of such goods. When there was a contravention of the provision of section 68, we find no ground for interference with the impugned order of imposition of penalty and the notice of demand. Hence, it is, ordered that the application stands dismissed on contest without cost. DIPAK CHAKRABORTI (Technical Member). - I agree
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