2022 (3) TMI 859

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....al,Suyash Agarwal For the Opposite Party : C.S.C. ORDER 1. Heard Sri Suyash Agarwal, learned counsel for the assessee and learned Standing Counsel for the revenue. 2. Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Ghaziabad Bench-II, Ghaziabad dated 20.08.2010 in Second Appeal No.264 of 2010 for A.Y. 2008-09 (Penalty). By that order, t....

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....ccompanied to import declaration Form-38. In that, all columns except Column 6 was duly filled up. Besides the fact that the assessee explained the aforesaid as inadvertence on part of the consignor, the assessing authority did not record any finding as to intention to evade tax on part of the assessee. The penalty order was passed mechanically imposing penalty solely on account of Column 6 found ....

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....ng such goods; or (ii) transport, attempt to transport any taxable goods, in contravention of any provisions of this Act. 12. On the above discussion, it cannot be said that the law laid down in Jain Shudh Vanaspati Ltd. (supra) has been diluted, and that the requirement of intention to evade the tax is no longer the requirement under the Act before imposing the penalty. 13. We a....