2007 (6) TMI 474

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....r]. -  The challenge in the present appeal is to penalty of Rs. 1,25,000/- imposed upon the appellant who is a proprietor of one M/s. Karan Textile who is a trading unit. The said trading unit procured goods from open market and after processing the same were dispatched to customers and were lying in the transporter's godown when the same were seized by the officers. The proceedings were ini....