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....tava ORDER Hon'ble Shabihul Hasnain,J. Heard Sri Nikhil Agarwal learned counsel for the revisionist and learned Standing Counsel for the State. The revisionist has challenged the order dated 20.9.2013 passed by the Commercial Tax Tribunal, Bench-II, Lucknow, in Second Appeal No. 422 of 2013 for assessment year 2008-09 arising out of penalty proceedings under Section 54(1(14) of the....