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TMI Blog1994 (12) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... 56. On appeal, the Appellate Assistant Commissioner reduced the penalty to Rs. 1,826. Aggrieved by this order the assessee filed an appeal before the Appellate Tribunal. The Appellate Tribunal considering the facts that the assessee has already intimated to the department by a letter dated July 21, 1971 for inclusion of machinery in the registration certificate, deleted penalty levied by the Appellate Assistant Commissioner. It is against that order, the present revision has been filed by the department. 2.. Learned Additional Government Pleader (Taxes) submitted that the department has established the conduct of the assessee in purchasing the machinery, while they were not included in the registration certificate. The assessee deliberate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ler in chemicals. In the assessment year 1978-79, the assessee purchased machineries for a sum of Rs. 18,262.40, by issuing C forms. According to the assessee, he intimated to the department by letter dated July 21, 1971 for the inclusion of machineries in the certificate of registration. Therefore, according to the assessee, the purchase of machineries by issuing C forms does not reflect the blameworthy conduct on its part. The Appellate Assistant Commissioner in his order pointed out that he verified the records in the presence of the counsel for the assessee as well as the departmental representative. According to the Appellate Assistant Commissioner, he found that the letter dated July 21, 1971 has no connection or nexus with the subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-bearings on furnishing C form declarations. Therefore, the dealer was rightly penalised for making a false representation, as contemplated by section 10(b) of the Act and the authorities rightly imposed the penalty in lieu of prosecution, after following the procedure envisaged by section 10A of the Act. 5.. According to the facts arising in the present case, the assessee submitted that letter dated July 21, 1971 was sent to the department requesting the department to include the machineries in the certificate of registration. There was no reply from the department. The assessee kept quiet till 1978. According to the assessee, the department would be deemed to have accepted the letter sent by the assessee. But according to the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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