2007 (1) TMI 485

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....ent. [Order per : S.S. Kang, Vice-President]. - Heard the learned SDR as the appellant has requested that the matter may be decided on merits. 2. In this case, the appellant filed appeal against the order whereby penalty of Rs. 3 lakhs was imposed under Rule 96ZQ(5) and penalty of Rs. 10,000/- imposed under Rule 96ZQ(6) of Rules. 3. We find that Rule 96ZQ(5) provides that if any ind....