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2011 (12) TMI 492 - MADHYA PRADESH HIGH COURTPenalty under section 69 of the Madhya Pradesh Vanijya Kar Adhiniyam, 1994 - consequential recovery notice - Held that:- While passing the impugned orders, the Assistant Commissioner has not assigned any reason for imposing the penalty except observing that the explanation of the dealer is not in accordance with law. The impugned orders indicate that the reply to the show-cause notice which was filed by the petitioner and the explanation submitted by him has not been considered by the Assistant Commissioner in proper perspective. The impugned orders suffer from the vice of non-application of mind, non-assigning of reasons and appears to have been passed in a mechanical manner. Appeal allowed. Penalty order set aside.
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