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1971 (11) TMI 52 - ANDHRA PRADESH HIGH COURTExtract: .......o decide the question whether, in these circumstances, the Explanation governed the present penalty proceedings also. For the reasons mentioned by us we answer the question in favour of the department. It will now be open to the Tribunal to consider the question of quantum of penalty. The department is entitled to its costs which we fix at Rs. 250.
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