2015 (9) TMI 1401

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....This matter is listed for the maintainability as the amount involved in this case is less than two lakhs. 2.After hearing both sides and perusal of records, I find that the issue being question of penalty, appeal is admitted and being in narrow compass, I take up the appeal for disposal. 3.After hearing both sides I find that the issue involved in this case that regarding the penalty imposed on ....