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2010 (12) TMI 365 - PUNJAB AND HARYANA HIGH COURTPenalty - Provisions of Rules 173Q of the Rules which empowers the authority to impose equal penalty - The questions raised are covered by judgment of this Court [2010 -TMI - 202136 - PUNJAB & HARYANA HIGH COURT ] Bansal Alloys Metals Pvt. Ltd. v. Union of India etc., appeals are dismissed against of revenue.
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