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    <title>2008 (8) TMI 116 - HIGH COURT PUNJAB &amp; HARYANA</title>
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    <description>The court upheld the restoration of Duty Entitlement Pass Books (DEPBs) but set aside the penalty imposition due to a pending appeal against a previous penalty order. The petitioner was granted liberty to challenge the penalty imposition separately. The court found the revisional jurisdiction valid for restoring DEPBs but deemed the penalty imposition unjustified under the circumstances. The original order was modified accordingly, allowing the petitioner to address the penalty imposition through separate remedies.</description>
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    <pubDate>Wed, 20 Aug 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=31991</link>
      <description>The court upheld the restoration of Duty Entitlement Pass Books (DEPBs) but set aside the penalty imposition due to a pending appeal against a previous penalty order. The petitioner was granted liberty to challenge the penalty imposition separately. The court found the revisional jurisdiction valid for restoring DEPBs but deemed the penalty imposition unjustified under the circumstances. The original order was modified accordingly, allowing the petitioner to address the penalty imposition through separate remedies.</description>
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