2016 (4) TMI 883

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..... 7; 2 lacs as per Second proviso to Section 35B(1) - Appellant submitted that it is a prima facie case in favour of the appellant therefore they may be given opportunity to argue their appeal on merit .....

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..... peal is listed for admission for the reason that amount involved is ₹ 1,00,000/- of penalty. As per Second proviso to Section 35B(1), this Tribunal has discretion to refuse to admit the appeal i .....

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