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1997 (2) TMI 32 - MADRAS HIGH COURTExtract: .......sioner had no jurisdiction to levy penalty under section 271(1)(c). In view of the decision of the Supreme Court referred to above, the orders passed by the Tribunal are not correct. Accordingly, the Tribunal is directed to dispose of the penalty appeal on the merits. We answer the question in the negative and in favour of the Department. No costs.
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