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2002 (1) TMI 216 - CEGAT, BANGALOREExtract: .......e of action took place prior to the insertion of penal provisions the same cannot be subject matter of penalty under the relevant provisions accordingly I set aside the penalty as well as the interest following the ratio of the decision of Supreme Court in the case of Elgi Equipments Ltd. (supra). Thus this appeal is disposed of in the above terms.
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