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1997 (10) TMI 380 - MADRAS HIGH COURTExtract: ....... in setting aside the Appellate Assistant Commissioner and restoring the order of the assessing officer imposing penalty upon the assessee-dealers cannot at all be sustained. 41.. In fine, all these appeals are allowed the impugned orders of the successor-Joint Commissioner and the assessing officer as well are set aside. No costs. Appeals allowed.
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