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1996 (11) TMI 442 - RAJASTHAN TAXATION TRIBUNALExtract: .......ntity of the consignee was known it was necessary to have made enquiries from him too before imposing penalty. For these reasons the orders of the petitioner and the D.C. (Appeals) cannot stand and were correctly set aside. 8.. The application for revision stands disposed of accordingly with the above observations. Petition disposed of accordingly.
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