2007 (6) TMI 444

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..... pellant. Shri P.K. Das, JDR, for the Respondent. [Order]. - Ld. Counsel for the appellant submitted that at page 9 of the impugned order, the ld. Commissioner has not given any findings against the appellant to uphold the penalty. But only for technical breach, penalty of Rs. 1.00 lakh (Rupees one lakh) was imposed. Reliance was placed by him on the Hon ble Supreme Court s judgment in .....

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