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2014 (8) TMI 50 - HC - VAT and Sales TaxPenalty u/s 76(6) - Whether ex parte decision of the appeal in the facts and circumstances of the case could not be countenanced for want of service of summons on assessee and appeal needs to be restored to the file of the Tax Board for decision afresh affording opportunity of hearing to the appellant to secure the ends of justice - Held that:- Even though the Deputy Commissioner (Appeals), Commercial Tax Department, Bharatpur vide order dated January 23, 2007 had set aside the imposition of penalty on the petitioner firm under section 76(6) of the Rajasthan Value Added Tax Act, 2003, the learned Tax Board vide its order dated August 24, 2009 has upset ex parte the said finding and revived the order of penalty visited upon the petitioner-firm by the assessing authority under the order - view of the respondent-Department is wholly without foundation inasmuch as other than sugar manufactured by the vacuum process other kind of sugar otherwise partakes the character of khandsari sugar and consequently, there was no declaration in the documents accompanying the goods in transit as alleged by the Department. In the event the petitioner-firm had the opportunity of appearing before the Tax Board in the Revenue's appeal against the appellate order dated January 23, 2007 exculpatory of any wrong doing or illegality by the assessee, the correct legal and factual position would have been brought to the notice of the Tax Board - Matter remanded back - Decided in favour of assessee.
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