2001 (7) TMI 477

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....rkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the order under reference, the Tribunal had confirmed the penalty imposed on Ashwin Mehta, upholding the finding of the Collector (Appeals) that he was concerned with the disposal of the goods. The Additional Collector had imposed penalties on various persons under Section 112(a)(l) of the Act. 2. Whil....