2017 (1) TMI 1563

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....y under proceedings against Shri Abdul Sattar Moulvi and others including Shri Mukesh Jayantilal Patel and Shri Ramesh Govindbhai Patel. Earlier in the matter of Shri Ramesh Govindbhai Patel and Shri Mukesh Jayantilal Patel, the Tribunal had set aside the order of imposition of penalty and remanded the matter back to the adjudicating authority with following observations: - "5. I find that appel....