TMI Blog2014 (2) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... does not include oil-cake including deoiled cake and soyameal because it is a different entry. - there are two types of entries and in the entries goods have been defined separately. Hence in our opinion, the authorities have rightly held that the exemption notification would not be applicable in the case of oil-cake, de-oiled cake and soyameal. The authorities have imposed maximum penalty. No reasons have been assigned by the authority in imposing the maximum penalty. - Therefore, penalty is set aside - Decided partly in favour of assessee. - W.P. No. 7146 of 2010 - - - Dated:- 3-2-2014 - Gangele S.K. AND Saxena G.D., JJ. Heard. The question for consideration before this court in this writ petition is that whether the notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted in regard to tax on cattle feed and poultry feed as two per cent. The aforesaid notification was in regard to class 2 mentioned in Column 2 in the Schedule. When in the Schedule there are two specific entries, i.e., 16 and 51, then certainly notification would include cattle feed, poultry feed and aquatic feed, but it does not include oil-cake including deoiled cake and soyameal because it is a different entry. The honourable Supreme Court in Sanghvi Reconditioners Pvt. Ltd. v. Union of India reported in [2010] 1 GSTR 467 (SC); [2010] 2 SCC 733 after considering the earlier judgments of the Supreme Court reported in Kartar Rolling Mills v. CCE reported in [2006] 4 SCC 772, Eagle Flask Industries Ltd. v. CCE reported in [2004] 7 SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to register as a dealer: Section 9(1) read with section 25(1)(a) of the Act. But the liability to pay penalty does not arise merely upon proof of default in registering as a dealer. An order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. Penalty will not also be imposed merely because it is lawful to do so. Whether penalty should be imposed for failure to perform a statutory obligation is a matter of discretion of the authority to be exercised judicially and on a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
