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2009 (1) TMI 613

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....K. Saha, Consultant, for the Respondent. [Order]. -  Heard both sides. 2. I find that in this case the Department has filed only one Appeal against the impugned order as against six noticees involved in this case who were made parties to in the impugned show cause notice. It is the case of the Department that penalty is imposable on all the six noticees under Section 11AC. 3.....

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