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2007 (12) TMI 32

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....bsp;   "(a) Whether the Tribunal was right in law in rejecting the appeal filed by the Revenue pertaining to non-imposition of penalty of Shri. Mohan Raghavan, General Manager (Excise), by relying on its order dated 23.11.2005 whereby it had set aside the Order-in-Original." . 2.   The proceedings have been initiated against the company Mahindra and Mahindra as also against ....