2007 (8) TMI 693

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.... referred to as "the Act") are directed against the order of the Tribunal dated August 26, 2002 relating to the assessment years 1988-89, 1989-90 and 1991-92 by which Tribunal had deleted the penalty under section 10A of the Act. Brief facts of the case are that the dealer/opposite party (hereinafter referred to as "the dealer ") appears to be authorised dealer of M/s. Maruti Udyog Limited and ....

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.... dealer in fact purchased such parts for sale and only some of such parts had been used under the warranty claim for which the claim had been made from M/s. Maruti Udyog Limited for which credit note was issued. Heard learned Standing Counsel. Section 10(d) of the Central Act reads as follows: "If any person,- after purchasing any goods for any of the purposes specified in clause (b) o....