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2007 (3) TMI 512 - CESTAT, CHENNAIExtract: .......n to penalize his wife. A penalty under Section 112 is a personal penalty. To impose penalty on M/s. Daisytek India means a penalty on Mrs. Gopal Sapru, who was not a party to these proceedings. 5. emsp For the reasons aforementioned, we set aside the penalties imposed on the appellants and allow the appeals. (Dictated and pronounced in open Court)
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