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TMI Blog1997 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... t the order dated November 29, 1990 of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madras-104 (for short, "the Tribunal") and made in T.A. No. 345 of 1988 relating to the assessment year 1980-81 under the Central Sales Tax Act, 1956 (for short, "the CST Act"). 2.. This revision is relatable to the imposition of penalty upon the assesseeTvl. E.I.D. Parry (India) Limited, quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellate authority, on the facts and in the circumstances of the case, is sustainable in law? 4.. It appears that the entirety of the books of accounts, inclusive of form X statement on being produced have been verified by the assessing officer. On such verification, the assessing officer himself had stated in the order of assessment that the turnover reported is in accordance with the books o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, he sought the assistance of the Assistant Commissioner (C.T.), Central Assessment Circle-I, who is bodily present in court to come to his rescue in explaining how this suppression of turnover in a sum of Rs. 3,56,161 was arrived at by the assessing officer. The officer so present in court, openly made an admission before us that some mistake had been committed by the then Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Commissioner (C.T.), Madras North Division. Whatever it is, the decision of the Tribunal as relatable to the setting aside of the penalty imposed upon the assesseecompany cannot at all be interfered with, on the facts and in the circumstances of the case. This point is answered accordingly.
8.. In fine, the revision is dismissed with costs.
Petition dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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