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2013 (10) TMI 806

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....dent: Shri P. Arul, Superintendent (AR) ORDER Per P.K. Das; 1. Both the applications are arising out of a common order. Therefore, both the applications are taken together for disposal. 2. Both the applicants filed applications for waiver of pre-deposit of penalty of Rs.1 lakh each. Heard both sides and perused the records. 3. M/s. France Vita Natura Private Ltd. are engaged in the ....