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2008 (2) TMI 263 - CESTAT MUMBAIAppellant expired as seen from death certificate - appeal filed by him against imposition of penalty abates itself - since the role of the appellant in the earlier case is identical to the role in the present case and in the earlier case, the Tribunal holds that the penalty u/s 112(b) cannot be imposed upon the appellant, there is no reason to hold that the Section 112(a) which covers different set of circumstances from these covered u/s 112(b), is attracted to impose penalty in present case
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