2014 (11) TMI 1128

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....or determination and consideration, in the light of the Tribunal's order impugned in this Appeal. 2. We have perused that order, which is dated 18th June, 2013 and in the batch of Appeals [2014 (313) E.L.T. 506 (Tri. - Mumbai)]. 3. We find that the Assessee is the sole proprietory concern. The penalties have been set aside because of the fact that this sole proprietary concern has been....