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2008 (12) TMI 713 - WEST BENGAL TAXATION TRIBUNALExtract: .......the disputed goods, the imposition of penalty is unlawful. Accordingly, we set aside the order of imposition of penalty dated February 26, 2008 and subsequent revisional orders dated April 3, 2008 and June 20, 2008. Application is allowed, but under the facts and circumstances of the case no order as to costs. PRADIPTA RAY J. (Chairman). - I agree.
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