2013 (12) TMI 1522

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....cate For the Respondent : Ms. Shweta Bector, DR ORDER Per D. N. Panda Ld.Counsel vehemently opposed allegation on the ground that appellant is commission agent who does not have control over the goods of Aarti Sponge and Power Ltd.. So also the appellant not being party to the loss of Revenue, if any by Aarti Sponge and Power Ltd., there should not be penalty on this appellant. 2. R....