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1998 (3) TMI 660 - WEST BENGAL TAXATION TRIBUNALExtract: .......ld that the orders of seizure and the orders imposing penalty were passed by the C.T.O. in a lawful manner. The orders modifying the penalty amount at different stages of revision also had not suffered from any deficiency and hence the application is dismissed without any order as to cost. J. Gupta (Judicial Member).-I agree. Application dismissed.
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