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2007 (9) TMI 568 - ALLAHABAD HIGH COURTPenalty imposed under section 10(d) of the Central Act - Held that:- Having regard to the finding there was no reason to levy the penalty. Applicant was able to make out a case that there was a reasonable excuse in selling the raw materials after purchasing the same from outside the State of U.P. against form C. In view of the above, the Tribunal is not justified in restoring the order of the assessing authority. Revision allowed.
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