TMI Blog2020 (3) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority cannot be sustained in the eyes of law, as the matter of deletion of High Speed Diesel from the CST registration of the petitioners was not sub-judice before the Appellate Authority. The only matter that was sub-judice before the Appellate Authority was the imposition of penalty upon the petitioners under Section 10-A of the CST Act. Both these issues are separate issues, and it cannot be said that the decision in the appeals filed by the petitioners would depend upon the decision of the High Court in the other pending writ applications. Irrespective of the results in the writ applications filed challenging the deletion of High Speed Diesel from the CST registration, the legality or otherwise of the penalty imposed under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concessional rate of tax on the basis of Form-C. A raid was conducted in the premises of the petitioners, and it was found that the High Speed Diesel purchased by the petitioners for manufacturing process, were not being used fully in the manufacturing process, rather they were being used for other purposes also, and accordingly, it was found that the petitioners had committed the offence under section 10(d) of the Central Sales Tax Act, (herein after referred to as the 'Act'), and liable to the penalty imposed under Section10-A of the Act. The notice was accordingly, issued to the petitioners Companies under Section10-A of the Act, and the penalty was imposed by the Assessing Authority, by orders dated 29.12.2015, and it was furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the CST registration of the petitioners was not sub-judice before the Appellate Authority. The only matter that was sub-judice before the Appellate Authority was the imposition of penalty upon the petitioners under Section 10-A of the CST Act. Both these issues are separate issues, and it cannot be said that the decision in the appeals filed by the petitioners would depend upon the decision of the High Court in the other pending writ applications. Irrespective of the results in the writ applications filed challenging the deletion of High Speed Diesel from the CST registration, the legality or otherwise of the penalty imposed under Section 10-A of the CST Act may be adjudicated. In that view of the matter, there appears to be no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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