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1981 (7) TMI 126 - ITAT JAIPURExtract: .......attracted. As stated by the CWT (Appeals), even the Explanation to that section cannot also be invoked. Regarding silver utensils, we entirely agree with the conclusion of the CWT(A). 9. In the result, we hold that the Revenue has not made out any case for restoration of the penalties. We agree with the CWT (Appeals) and dismiss the Deptl. Appeals.
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