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1975 (7) TMI 11 - GAUHATI HIGH COURTExtract: .......s. That being so, the case does not come under clause (c) of sub-section (1) of section 271 of the Act and we hold that the Tribunal has correctly cancelled the penalty order in question. We, accordingly, answer the question of law referred in the affirmative and against the department. There will be no order as to costs. B. N. SHARMA J.---I agree.
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