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TMI Blog2013 (10) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... l Advocate-General, Punjab, for the respondents. JUDGMENT Prayer in this petition filed under Article 226 of the Constitution of India, is for issuance of a writ in the nature of mandamus directing the respondents to refund Rs. 88,000/- deposited by the petitioner as part deposit of penalty in compliance with Section 14(B)(7) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sited by the petitioner. Reply filed on behalf of respondent no.2, in court today, is taken on record. The counsel for the respondents submits that the Deputy Excise and Taxation Commissioner-cum-Joint Director (Investigation), Jalandhar Division, Jalandhar, has not set aside the order imposing penalty, but has merely directed the petitioner to produce relevant material before the Assistant Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the goods involved, I impose a penalty of Rs. 3,52,000/- under section 14(b)(7)(ii) of the Act." The order is ex parte and non speaking. The appellant has also not produced his books of accounts before the enquiry officer to arrive at a correct conclusion. In view of the totality of the circumstances the case is remanded back to the Asstt. Excise and Taxation Commissioner, Mobile Wing, Jaland ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n inference that the original order subsists. A perusal of the aforesaid extract leaves no ambiguity that order levying penalty was set aside and the matter remanded to the Assistant Excise and Taxation Commissioner, Mobile Wing, Jalandhar, to pass a fresh order. The petitioner, admittedly, deposited Rs. 88,000/- at the time of filing appeal. The appeal having been allowed and order of penalty hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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