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1993 (10) TMI 344 - RAJASTHAN HIGH COURTExtract: .......ed has not been established and therefore, the provisions of section 22(6) cannot be invoked. Accordingly it is held that the Tribunal was justified in upholding the order of the Deputy Commissioner (Appeals) and setting aside the penalty. 8.. The revision petition has no force and is dismissed accordingly. No order as to costs. Petition dismissed.
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