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2008 (8) TMI 373 - GUJARAT HIGH COURTExtract: ....... order of Tribunal, because on facts, the Tribunal has not reduced the penalty, but has in fact increased the penalty on a concession of respondent assessee. 5. In the aforesaid circumstances, the appeal is misconceived and in absence of any question of law, as proposed or otherwise, much less a substantial question of law, the appeal is dismissed.
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