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1991 (3) TMI 283 - CEGAT, CALCUTTAExtract: .......e is also no evidence to show that he was in any way connected with the business done by Shri Ranjit Mukherjee. Hence, the imposition of penalty on Shri Madhusudan Mukherjee is not in accordance with law. We therefore set aside the order of imposition of penalty of Rs. 10,000/- on Shri Madhusudan Mukherjee. The appeal is allowed in the above terms.
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