2013 (4) TMI 411

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....             Per : Mr. H.K. Thakur; Heard both sides. 2. The issue involved in this case is a penalty of Rs.1,00,000/- existing on the appellant as a result of Commissioners (Appeals) order. Ld. advocate of the appellant argued that the appellant in this case is only a paid employee of M/s. Joyo Plastics, Daman and was not invol....