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2013 (2) TMI 588 - KERALA HIGH COURTPenalty u/s 67 of KVAT Act - stay has been granted subject remitting 1/3rd of the penalty levied - Held that:- Reading of the impugned orders show that the appellate authority was satisfied that the petitioner had made out a prima facie however, in so far as the condition imposed is concerned, having regard to the total amount of penalty payable by the petitioner for the aforesaid 3 years, the condition being onerous, is to be modified. Therefore modify the directions in Exts.P7 to P9 orders requiring remittance of 1/3rd of the penalty levied and direct that the petitioner will remit 1/4th of the amount payable as per Exts.P2, P2(a) and P2(b) penalty orders. Payment shall be made within 4 weeks from today.
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