2010 (8) TMI 872

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....s and circumstances of the case, the order passed by the Tribunal is non-speaking and thus not in conformity with the principles of natural justice? (4) Whether, on the facts and circumstances of the case, the learned Tribunal is justified in upholding the penalty imposed under section 51 on the ground of violation of rule 57, even though there is specific provision under section 57 to deal wit....

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....t be inferred merely from deficiency in documents without considering the view point of the dealer. We have perused the impugned order and find that there is no clear finding that there was attempt at evasion of tax which was a condition precedent for levy of penalty. Accordingly, we answer the questions of law that without recording finding of attempt at evasion of tax, levy of penalty is not ....