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2009 (12) TMI 874 - HC - VAT and Sales TaxRefund of the amount of penalty collected by the check-post authority directed - Held that:- It is for the authorities to ascertain as to whether there was just or sufficient reason or cause as explained by the assessee or person as the case may be to levy the penalty and after considering the said sufficient cause, penalty can be levied. In view of the same, we find that the appellate authority has accepted the cause shown by the appellant herein as "sufficient cause" for annulling the levy of penalty and the said order being revised by the revisional authority only on the premise of the violation of section 28A(2)(d) of the Act would be contrary to the spirit and intention behind sub-section (4) of section 22A of the Act and hence, we answer questions of law in favour of the appellant herein and against the Revenue in the facts and circumstances of case only.
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