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1999 (3) TMI 208 - CEGAT, MUMBAIExtract: .......e contends that the extent of under valuation is substantial and question of bona fide is irrelevant in imposing penalty for contravention of clause (m) of Section 111, we are, however, of the view that the facts of the case do not call for imposition of penalty. Accordingly we allow the appeal by setting aside the penalty imposed on the appellant.
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