2011 (7) TMI 487

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....Dr. C. Satapathy: Heard both sides. 2. Learned Advocate Shri B.L. Narasimhan states that in this case, the Committee on Dispute had allowed the appellant only to agitate against the penalty imposed and hence the appeal is restricted to the challenge to the imposition of penalty. He further states that in the original proceeding, penalty imposed by the jurisdictional Commissioner was Rs.25,000/- ....