2007 (8) TMI 693

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..... ing to the assessment years 1988-89, 1989-90 and 1991-92 by which Tribunal had deleted the penalty under section 10A of the Act. Brief facts of the case are that the dealer/opposite party (hereinafter referred to as the dealer ) appears to be authorised dealer of M/s. Maruti Udyog Limited and was carrying on the business of sale and purchase of vehicles. The dealer purchased spare parts from .....

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..... ranty claim for which the claim had been made from M/s. Maruti Udyog Limited for which credit note was issued. Heard learned Standing Counsel. Section 10(d) of the Central Act reads as follows: If any person, after purchasing any goods for any of the purposes specified in clause (b) or clause (c) or clause (d) of sub-section (3) of section 8 fails, without reasonable excuse, to make .....

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