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1999 (2) TMI 175

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.... Shri K.L. Ramteke, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with the consent of both the sides after waiving deposit. 2. The appeal is against penalty of Rs. 1 lakh imposed on Chiranjilal Gupta under Rule 209A in his capacity as partner of VIP Enterprises. The appeal has been filed by his son Vishnu Gupta. It is the contentio....