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2017 (1) TMI 274 - HC - VAT and Sales TaxImposition of penalty - notice u/s 78(5) of the Act given by Dy. Commissioner (Appeals) - it is a finding of fact recorded by the Dy. Commissioner (Appeals) as well as the Tax Board in the later order that the case was compounded by M/s D.S. Roadlines by paying the compounding fees - Held that: - Review is impermissible of an own order by the authority unless apparent mistakes crept in and in my view in this case the Tax Board ignored the fact of compounding of the case by the transporter and which was considered by the DC(A), was raised before the Tax Board, but no finding has been given by the Tax Board in the earlier order, therefore, the order rectifying appears to be just and proper. In the present case, compounding has already been held in the same case by M/s D.S. Roadlines and compounding fees has also been deposited which has been accepted by the Revenue and in my view there is a concurrent finding by both the appellate authorities that there is no collusion of the respondent with M/s D.S. Roadlines, accordingly the finding is just and proper. Appeal dismissed - decided against appellant.
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