2014 (11) TMI 1128

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....at substantial question of law arises for 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 ....