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2004 (6) TMI 44 - HIGH COURT OF JUDICATURE AT ALLAHABAD
Extract:
.......-98 is contradictory as has rightly been urged by the learned Counsel for the assessee. 8. For the reasons given above the questions referred to us are answered in the negative, that is, in favour of the assessee and against the department and it is held that no penalty could be imposed on the assessee as the demand of duty itself has been dropped.