2010 (12) TMI 160

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....sp;                                                              Date of Decision:15.12.10 Per....

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....6ZQ(5) stands revived before the High Court.  Accordingly, the matter remanded to the High Court for deciding the question of vires to the above Rule. 2.         As the only issue involved in the present appeal is the penalty imposed under Rule 96ZQ (5), we set aside the impugned order and remand the matter to Original Adjudicating Authority to decid....