1990 (2) TMI 268

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....461(41)/ CCP/MN/89-90 and RN-9 of 1990 relates to Seizure Case No. 462(41)/ CCP/MN/89-90 and the notices to show cause issued in form VII-M both dated October 16, 1989 and the order imposing penalty dated November 17, 1989. These two cases have been filed on February 1, 1990 and there was a delay of 12 days in filing the application. The reason for the delay has been explained in paragraphs 25 ....

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....iven certain directions as to what procedure the check-post officers should follow and what materials they should look for before actually imposing any penalty. The State of West Bengal had preferred a special leave petition before the Supreme Court against the judgment delivered by this Tribunal. We are now told and, in fact, a certified copy of the order of the Supreme Court has been produced be....

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....) Act, 1941, as the provisions in both the Acts are exactly identical. Mr. Chakraborty, the learned State Representative, concedes that the provisions are in pari materia and therefore, the cases cannot be distinguished on that score. Having heard the learned Advocate for the applicants and the learned State Representative, we dispose of the cases on the following terms: The orders directing....

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....1989. Since such notices have already been issued, we are not going to interfere with the notice itself at this stage. The Commercial Tax Officer concerned, however, shall give notice to the applicants by whatever means possible as to the date of hearing so that the applicants may represent their case at the hearing. The respondents are directed to send copies of the judgment rendered by us in the....