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2015 (9) TMI 1633 - KERALA HIGH COURTImposition of penalty - Section 67 of the KVAT Act - misclassification of the product - Held that:- In the instant case, inasmuch as the petitioner was justified in adopting a classification of the product based on the classification adopted by the supplier of the product to the petitioner, the orders passed by the 3rd respondent confirming a penalty on the petitioner, merely because it was the view of the 3rd respondent that a classification of the product ought to have been under a different entry, cannot be legally sustained. Impugned order set aside - petition allowed.
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