1998 (9) TMI 246

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....Member (T)]. - In this appeal filed by M/s. Lallco (India) Pvt. Ltd., the only issue for our consideration is whether the imposition of penalty of Rs. 500/- was justified. 2. The appellant have prayed for decision on merits. 3. We have heard Shri R.D. Negi, SDR, and have gone through the facts on record. 4. We find that the appellants were availing small scale exemption and were....