TMI Blog2010 (7) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 76 or under Section 78, is sufficient keeping in view the subsequent amendment to the law making these penalties mutually exclusive. As such, the department's appeal is rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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