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2017 (7) TMI 1160 - CESTAT KOLKATAPenalty on CHA u/s 112 (a) and 112 (b) of the CA 1962 - it was alleged that the appellant was involved in the offense - Held that:- The appellant cannot shirk its responsibility in respect of offence committed by M/s JVL - the imposition of penalty on the appellant is justified - appeal dismissed.
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