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1997 (2) TMI 31 - MADRAS HIGH COURTExtract: .......jurisdiction to impose penalty under section 271(1)(c) of the Act. Since the Inspecting Assistant Commissioner is having jurisdiction to levy the penalty, the Tribunal is directed to dispose of the penalty appeal on merits. In that view of the matter, the question referred to us is answered in the negative and in favour of the Department. No costs.
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