2005 (3) TMI 306

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....: S.S. Sekhon, Member (T)]. - These two appeals have been filed by a partnership firm and its partner, who have been penalised under Rule 209A. 2. After hearing both sides, it is found that the penalties have been held to be imposable on these two appellants as they are traders of iron and steel who are alleged to have obtained subsidiary gate passes from the Range Officer by producing forged d....