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1981 (3) TMI 13 - CALCUTTA HIGH COURT
Extract:
.......y saying that so far as question No. (iv) is concerned, we say, penalty was exigible in law, but as to whether the penalty should be imposed, and the quantum thereof, the Tribunal or the AAC will have to consider them on merits. In the facts and circumstances of this case, each party will pay and bear its own costs. SUDHINDRA MOHAN GUHA J.-I agree.