2005 (1) TMI 528

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..... 005-NB(B) - Dated:- 11-1-2005 - Ms. Jyoti Balasundaram, Shri V.K. Agrawal, JJ. REPRESENTED BY : Shri B.L. Narasimhan, Advocate, for the Appellant. Shri O.P. Arora, SDR, for the Respondent. .....

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..... e Tribunal has retained the penalty of Rs. 4 lakhs imposed by the lower authorities. 2.We heard both sides. We agree with the Applicants that since in the earlier order penalty was set aside, no pe .....

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