TMI Blog2014 (8) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Tax Board vide its order dated August 24, 2009 has upset ex parte the said finding and revived the order of penalty visited upon the petitioner-firm by the assessing authority under the order - view of the respondent-Department is wholly without foundation inasmuch as other than sugar manufactured by the vacuum process other kind of sugar otherwise partakes the character of khandsari sugar and consequently, there was no declaration in the documents accompanying the goods in transit as alleged by the Department. In the event the petitioner-firm had the opportunity of appearing before the Tax Board in the Revenue's appeal against the appellate order dated January 23, 2007 exculpatory of any wrong doing or illegality by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Board justified in sustaining the penalty over and above 30 per cent of the value of the goods as prescribed in section 76(6) of the Act of 2003? The case of the petitioner-firm is that even though the Deputy Commissioner (Appeals), Commercial Tax Department, Bharatpur vide order dated January 23, 2007 had set aside the imposition of penalty on the petitionerfirm under section 76(6) of the Rajasthan Value Added Tax Act, 2003 (hereinafter the RVAT Act, 2003 ), the learned Tax Board vide its order dated August 24, 2009 has upset ex parte the said finding and revived the order of penalty visited upon the petitioner-firm by the assessing authority under the order dated August 21, 2006. The counsel for the petitioner-firm has submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard has taken into consideration extraneous matters not relevant to penalty proceedings under section 76(6) of the RVAT Act, 2003 while setting aside the order dated January 23, 2007, passed by the Deputy Commissioner. A reply to the revision petition has been filed. Perusal of para 5 of the reply to the revision petition indicates that the averments in the revision petition with regard to the order dated August 24, 2009 being passed by the Tax Board without due service have not been denied. Consequently, without going into the merits of the matter, in my considered opinion, I would allow this revision petition only on the ground of violation of the principles of natural justice. The order dated August 24, 2009, passed by the Tax Board i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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