2008 (3) TMI 317

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....or the respondents. JUDGMENT The judgment of the court was delivered by C. N. RAMACHANDRAN NAIR J. - Heard Sri P. Balachandran, senior counsel appearing for the assessee and Sri P. K. R. Menon, senior standing counsel appearing for the Revenue. The question raised in the appeal is whether the Tribunal is justified in confirming the penalty levied on the assessee under section 271(1) (c) of the ....