Simultaneous proceedings deemed unnecessary; Commissioner drops case against Respondent in Kolkata after Visakhapatnam action initiated.

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....Simultaneous proceedings at different locations - In the impugned order the Commissioner has rightly observed that action has already been initiated in Visakhapatnam and no further action is warranted in their Kolkata Unit. Accordingly, the Commissioner has rightly dropped the proceedings initiated against the Respondent in the impugned order. - AT....