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1999 (5) TMI 303 - CEGAT, NEW DELHIExtract: .......ldquo Mittal Engineering rdquo at the time of hearing of the appeal. So far as penalty under Section 11AC is concerned it is clear that the period involved is before the insertion of Section 11AC in the Act. Therefore no penalty as such is liable to imposed on the appellant/ applicant. In view of the above, Stay Petition is allowed unconditionally.
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