1983 (7) TMI 338

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....ssment year 1971-72. 2. The only question iuvolved in this revision is whether the tribunal was justified in setting aside the order imposing penalty under Section 4-B (5) upon the assessee. 3. The findings in this case are that at the time when the assessee got the recognition certificate, refined rape seed oil was a notified good. The notification notifying it as a notified goods, was amen....