2000 (10) TMI 338

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....e Appellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The applications are for waiver of deposit of penalties of Rs. 3.50 lacs on Indo Burma Trading Company and Rs. 35,000/- on Omprakash Khemka, its office Superintendent. 2. We have heard both sides. 3. The penalties have been imposed under Section 114 of the Act on the fi....