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2014 (1) TMI 1207 - SUPREME COURTSuppression of facts - Kerala Abkari Act - In the inspection conducted in the business premises of the appellant, it was found that there was a shortage of 620.95 litres of Government sealed arrack and an excess of 620.95 litres of unsealed arrack in the bottles found in the business premises of the appellant/assessee - Imposition of penalty and six tines differential duty - High Court reduced penalty and differential duty - Held that:- commissioner (appeal) hold that, apart from the stock variation found in the inspection, no actual case of suppression of unaccounted arrack was found - assessment is modified by limiting the addition by three times from six times, accordingly, turn-over quantified of the appellant/assessee and also the tax liability both on the Sales Tax as well as on the turn-over tax - Following decision of A.Raghavamma vs. A. Chenavamma [1963 (4) TMI 67 - SUPREME COURT] - order of commissioner (Appeals) sustained by the tribunal and High Court. None of these authorities have committed any error whatsoever, which would call for our interference. - Decided against assessee.
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