2017 (12) TMI 1659

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....ishna Agarwal, Advocate For the Opposite Party : S.C. JUDGEMENT Hon'ble Yashwant Varma,J. Heard Shri Krishna Agrawal, learned counsel for the revisionist and Shri A.P. Tripathi, learned standing counsel. This revision has been preferred against a judgment of the Tribunal dated 12 February 2007, which has, while setting the aside the decision of the first appellate authority, res....

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.... commodities were used as packing material, proceeded to hold that the fact that the assessee applied for amendment is clearly evidence of the fact that he had made a false representation and would thus fall within the ambit of Section 10-A of the CST Act. The first appellate authority has held in favour of the assessee and had noted that there was no misrepresentation or false representation. Thi....

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....ence that they were covered by its certificate of registration. As the Court reads the order of the assessing authority and the Tribunal it finds that no findings have been recorded in support of the case that a false representation had been made by the assessee. The law on the subject is no longer res integra and this Court may only refer to the decision of the Supreme Court in Commissioner of Sa....

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....Act, ordinary remedy is prosecution which may entail a sentence of imprisonment and the penalty under Section 10A of the Act is only in lieu of prosecution. In light of the language employed in the Section and the nature of penalty contemplated therein, we find it difficult to hold that all types of omissions or commissions in the use of Form 'C' will be embraced in the expression "false r....