2001 (4) TMI 93

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....d Counsel on both sides in this petition. 2. The petitioner's learned Counsel submitted that this is a case in which undoubtedly, the penalty that was levied was in respect of an incident that took place prior to the introduction of Sections 11AC and 11AB of the Act and it is his contention that the imposition of a penalty would still be justified. 3. We refrain from reproducing the various ....