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2016 (7) TMI 1487 - ALLAHABAD HIGH COURTPenalty - purchase and import of electrical generator under the cover of a Form-C - applicability of provisions of Section 10(b) of the 1956 Act - Held that:- It was possible that the assessee did not deliberately issue Form C for import of the generator and that the same could possibly be attributed to a mistaken opinion formed by it. It however recorded that since Form C could not have been issued for the purposes of import of the generator, it was apparent that an attempt had been made to evade payment of tax. This view taken by the first appellate authority was affirmed by the Tribunal. Once the first appellate authority came to a conclusion that it was possible to take the view that Form C was erroneously issued and that the same could be characterized as a mistake, the charge of a "false representation" could not have been sustained. In the absence of the authorities having formed the opinion that the assessee had falsely represented the import to be one covered by his certificate of registration, the imposition of penalty is clearly rendered unsustainable - This Court even otherwise finds no material circumstance which would justify a conclusion that the assessee had made a false representation while importing the article in question. Revision allowed - decided in favor of assessee.
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