In the result, all the appeals of the assessee are dismissed
Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu
k) an order under section 237; M/s. PACC Container Line Pvt. Ltd. (l) an order imposing a penalty under— (i) section 221, or (ii) section 271, section 271A, section 271B, section 272A, section 272AA or section 272BB; (iii) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect