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2009 (6) TMI 955 - MADRAS HIGH COURTLevy of penalty - Held that:- If a registered dealer honestly believes that any particular goods are embraced by the certificate of registration it is only a case under section 10(b). The inclusion of these materials subsequently and made on the belief that use of form C was only for legitimate use for the company and has so made a representation, he cannot be held guilty under section 10(b) of the Act and therefore the Tribunal came to the right conclusion that no levy of penalty could be imposed on the assessee under section 10(b) and cannot be interfered with at this stage. Appeal dismissed.
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