2003 (12) TMI 438

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.... Shri M.H. Sheikh, JDR, for the Respondent. [Order]. -  Heard both sides. The impugned order has been passed by Commissioner (Appeals) stating inter alia as follows :- "However, as Shri Samir T. Thakkar, Partner of the appellant-company has not filed separate appeal under Section 35, I refrain from passing any order against the personal penalty imposed under Rule 209A of CER, 1944 &....