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2014 (12) TMI 1421 - KERALA HIGH COURTImposition of penalty under Section 67(1) of the KVAT Act. Petitioner points out that, the course and procedure pursued by the concerned respondent is per se wrong and illegal in all respects as the 3rd respondent has ventured into an exercise, whereby the classification dispute has been wrongly decided in a penalty proceedings, which cannot be a proper course. HELD THAT:- After hearing both the sides and after going through the materials on record, this Court finds that there is considerable force in the submission made by the learned counsel for the petitioner. This Court finds that the matter requires to be considered in the light of the ruling rendered by this Court as per the decision in M/S. CHAKKIATH BROTHERS VERSUS THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES SPECIAL CIRCLE-1, ERNAKULAM [2014 (6) TMI 974 - KERALA HIGH COURT]. Accordingly, Exts. P7 to P9 orders are set aside and the matter is directed to be reconsidered by the 3rd respondent. The writ petition is disposed of.
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