https://www.taxtmi.com/caselaws?id=74896 Where the assessing authority had power to impose penalty while adjudicating RT-12 returns but chose not to do so, that omission was treated as a discretionary decision against penalty. In the absence of correction under the statutory review mechanism, a superior authority could not start a fresh penalty proceeding under Rule 173Q, because that would amount to an impermissible review of a quasi-judicial assessment. An unexplained delay of more than two years in issuing the show-cause notice further undermined the penalty. The penalty proceeding was held unsustainable and the penalty was set aside. en-us Wed, 08 Feb 1989 00:00:00 +0530 Mon, 13 Jun 2011 11:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74896 Where the assessing authority had power to impose penalty while adjudicating RT-12 returns but chose not to do so, that omission was treated as a discretionary decision against penalty. In the absence of correction under the statutory review mechanism, a superior authority could not start a fresh penalty proceeding under Rule 173Q, because that would amount to an impermissible review of a quasi-judicial assessment. An unexplained delay of more than two years in issuing the show-cause notice further undermined the penalty. The penalty proceeding was held unsustainable and the penalty was set aside. Case-Laws Central Excise Wed, 08 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74896