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2017 (9) TMI 1243 - HC - VAT and Sales TaxRestoration of appeal - Penalty u/s 67(1)(c) of the Act - benefit u/s 22(5) of the KVAT Act - whether such an order could have been passed by the Tribunal in the appeals filed by the assessee and particularly in the absence of appeal or cross objection by the Revenue? - Held that: - Although this issue was not raised in the appellate order, this was pointedly raised in the rectification applications as is seen from the orders passed by the Tribunal itself - it is not that in a case of this magnitude, the issues were properly framed or considered - matters require to be considered afresh with due application of mind - proceedings are now restored to the files of the Tribunal for re-consideration - appeal allowed by way of remand.
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