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2014 (9) TMI 899 - MADRAS HIGH COURTImposition of punishment of reduction from the post of Record Clerk to the post of Office Assistant - Petitioner allowed the vehicles carrying bone meals to pass through the Checkpost without making entries in the Movement Register to Kerala State during the period from June 1999 to January 2000 and thus paved the dealers to evade tax - Held that:- Following the decision of Nyadar Singh versus Union of India and others [1988 (8) TMI 415 - SUPREME COURT], this Court is the view that the impugned order of the respondent imposing the penalty of reduction on the petitioner who has been recruited to the post of Record Clerk, to the post of Office Assistant, lower than the post which she was recruited, cannot be sustained and it is liable to be set aside. - Decided in favour of assessee.
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