2013 (2) TMI 588

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..... GOVERNMENT PLEADER SRI. MANOJ KUNJACHAN   JUDGMENT   Exts.P2, P2(a) and P2(b) are the penalty orders passed against the petitioner under section 67 of the KVAT Act for the years 2004-05, 2005-06 and 2006-07. By these orders penalty of Rs.17.33 lakhs, Rs.44.13 lakhs and 94.54 lakhs have been levied. Challenging these penalty orders petitioner filed Exts.P3 to P5 appeals along with the .....

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..... to be imposed. Reading of the impugned orders show that the appellate authority was satisfied that the petitioner had made out a prima facie case and I am inclined to agree with this conclusion. However, in so far as the condition imposed is concerned, having regard to the total amount of penalty payable by the petitioner for the aforesaid 3 years, the condition being onerous, is to be modified. T .....

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