2010 (7) TMI 199

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....r the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order]. - Learned advocate Shri Willington Christian, appearing for the appellants only challenged the penalty imposed upon the appellants on the ground that the said appellant was a proprietary firm during the relevant period and on death of the proprietor, the said firm gets dissolved and as such penalty imposed on him cannot be r....