2002 (9) TMI 908

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....eposited the penalty of Rs. 45,000 as directed by order dated 23-9-1995. Shri Mahendra Singh, learned counsel for the appellant has filed documents to show that 72.9 per cent of the export value has already been realized before the order was passed. It is further admitted that balance of $8514 has not been realized. Shri Mahendra Singh has submitted that penalty on the partner with the aid of sect....