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1979 (7) TMI 163 - ITAT PATNA-AExtract: .......lated under s.274(1), has to be real opportunity and not a mere formality. Since the penalty orders under consideration were passed by Shri C. Merwar, WTO, without giving an adequate opportunity of being heard to the assessee, we are unable to confirm the same. The penalty orders are, therefore, cancelled. 7. In the result, the appeals are allowed.
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