2014 (1) TMI 829

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..... 079.10 by issuing form 18 declarations for the period from 12/82 to 3/83. Out of this Rubber chemicals and carbon black for Rs.1,34,79,016/- were utilized for the production of tyres, tubes & flaps transferred to other Branch offices outside the Kerela for sale - Therefore, there is no infirmity in the impugned judgment(s) and order(s) which would call for interference - Decided against assessee. .....

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..... ng the reply so filed by the assessee had passed order dated 08.05.1987. The said order read as under : "Order No. 23040013/82-83 dated 8-5-1987 In the circumstances explained above, it has been proved beyond any shadow of doubt that the assesses M/s. Apollo Tyres Ltd., have contravened the provisions of Section 5(3) (7) of the KGST Act, 1963 by purchasing Carbon black and Rubber chemicals to .....

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..... sessee had carried the matter unsuccessfully before the First Appellant Authority, Board of Revenue and the High Court. 4. Aggrieved by the order passed by the High Court, the assessee is before us. 5. We have heard Shri Sanjay Hegde and Shri Ramesh Babu M.R., learned counsel for the Revenue. We have also perused the order(s) passed by the First Appellate Authority, Board of Revenue and the Hi .....

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