TMI BlogCommissioner has observed that penalty under Rule 13(1) can be imposed on the appellant but he further...Commissioner has observed that penalty under Rule 13(1) can be imposed on the appellant but he further observed that the appellant has not been able to make out a case for reduction of penalty. But he failed to discuss why the appellant has not made out a case for reduction of penalty. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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