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2025 (7) TMI 1320
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.... Mr. Mishra, Learned Advocate, appears on behalf of petitioner and submits, under challenge is order-in-original dated 13th December, 2023 pursuant to demand-cum-show-cause notice dated 17th August, 2023 issued for recovery of penalty. He submits, his client was hospitalized between 22nd April, 2023 to 6th June, 2023 and again between 15th October, 2023 to 17th March, 2024. The time in between he ....