2001 (4) TMI 331

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....attopadhaya, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty amount of Rs. 1.0 lac (Rupees one lac only) I take up the appeal itself for disposal as the issue involved is short. 2. The above penalty has been imposed upon the appellant on the ground that there is a gap of few days between the date of presentation of the cheque to their....