2015 (9) TMI 630

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.... ANNAMMA EAPEN JUDGMENT The petitioner impugnes Ext.P5 order passed in a penalty proceedings. In the order, it is stated as follows: "The assessee acknowledged the notice on 31.10.2014. On 18.11.2014 the assessee filed a reply involving objections to the proposal for assessment Under Rule 6(5) of the CST (Kerala) Rules 1957 referred 2nd above but not filed any explanation towards the above penal....

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....ar transportation at the border check post. proves that there was no malafide intention on our part. When there is no malafide intention, question of imposing penalty does not arise. So much so, the penalty proposals may also be dropped. Without prejudice, the proposal to impose maximum penalty is without any basis and circumstances requiring levy of maximum penalty is not pointed out. So much so....