TMI Blog2012 (10) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... Ors.2005 (10) TMI 279 - KERALA HIGH COURT], Penalty can be imposed simultaneously u/s 76 &78 of The Act - Application for Rectification of Mistake rejected- in favour of Revenue. - ST/603 OF 2010 - M/833/WZB/AHD/2012 - Dated:- 11-5-2012 - B.S.V. MURTHY, J Paritosh Gupta for the Appellant. S.K. Mall for the Respondent. ORDER 1. The appellant is seeking rectification of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act cannot be imposed simultaneously even prior to the amendment of section 78 in the year 2008. On this ground he submits that there is a mistake apparent on the record. Further, he also submits that request of the appellant to waive the penalty by invoking section 80 of the Act, on the ground that appellant has been able to show the reasonable cause and omission, has not been considered at a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight Courier Limited cited above and the decision of the Hon'ble Member in another case, the order was passed on 01.7.2011. When the record of specific submissions made by the appellant are not available, the reliance of the Hon'ble Member on the decision of Kerala High Court in the case of Krishna Poduval ( supra ), cannot be faulted with and it cannot be said that there was an error apparent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not available at the time when RoM was filed or at the time when the matter was heard. Under these circumstances, if the decision was not cited and the conclusion has been reached on the basis of submissions made, it cannot be said that there is an error apparent on the face of order. Under these circumstances, it cannot be said that there was a mistake in coming to conclusion that penalty unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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