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1995 (4) TMI 282 - MADRAS HIGH COURTExtract: .......he Tribunal was correct in coming to the conclusion that penalty is not exigible under section 12(5) of the Act, 1959 read with section 9(2-A) of the Act. Accordingly, we are not inclined to interfere with the order passed by the Tribunal in cancelling the penalty. 7.. In the result, the revision is dismissed. No costs. Revision petition dismissed.
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