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TMI Blog2014 (1) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... as penalty for late submissions of the returns. However, a formal order may be directed to be passed by the appropriate authority to impose/levy the penalty of the same amount. He has also requested to permit the respective dealers-opponents herein to withdraw the appeals, which they preferred before the appellate tribunal. He has also stated at the bar that as such the respective dealers opponents herein are satisfied with the amount, which have deposited, which may be treated as penalty and they shall not challenge the quantum of penalty for which a formal order may be passed - respective dealers-opponents herein have agreed that the amount, which they have already deposited while restoring their registrations, be treated as penalty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to restore their registration certificates. On their agreeing to deposit the amount, which actually they deposited and which were to be treated as the amount towards penalty, the Commissioner accepted the same and restored their registrations. However, on restoration of the registrations, the respective dealers-opponents herein preferred appeals before the appellate tribunal challenging the order of cancellation of registration certificates. It was contended on behalf of the appellant that as such no order of penalty has been passed by the appropriate authority and they were directed to pay the respective amounts by way of penalty for late submissions of the returns without passing any order of penalty. By the impugned common judgment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appropriate authority to impose/levy the penalty of the same amount. He has also requested to permit the respective dealers-opponents herein to withdraw the appeals, which they preferred before the appellate tribunal. He has also stated at the bar that as such the respective dealers opponents herein are satisfied with the amount, which have deposited, which may be treated as penalty and they shall not challenge the quantum of penalty for which a formal order may be passed. 4. In view of the aforesaid stand taken by the respective dealers-opponents herein and the request made by Shri Kaji, learned advocate appearing on behalf of the respective dealers-opponent herein, we permit the respective dealer opponents herein to withdraw Second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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