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TMI Blog2009 (4) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 and for the remaining amount there was no credit note. The Tribunal has recorded a finding that the credit notes produced at the appellate stage were not genuine, but were created for the purpose of avoiding penalty. Before us nothing has been made out to repudiate that factual finding. The assessee has not produced any supporting materials from the ultimate consumers, who are stated to have received the excess payment of tax. In the absence of any such materials, we do not find any irregularity in the order of the Tribunal. - 1671 of 2008 - - - Dated:- 22-4-2009 - RAVIRAJA PANDIAN K. AND SUNDRESH M.M. , JJ. The judgment of the court was delivered by K. RAVIRAJA PANDIAN J. This revision is filed under section 38 of the Tamil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been confirmed. In respect of levy of penalty under section 12(3)(b)(ii) and (iii) of the Act, the Tribunal held in favour of the assessee that the assessee is not liable to pay penalty under the abovesaid provision. In this revision, the correctness of the order confirming the levy of penalty under section 22(2) of the Act by the Tribunal is canvassed by the assessee by raising the following question of law: Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the levy of penalty of Rs. 17,108 under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959? We heard the learned senior counsel and the learned Special Government Pleader and perused the materials available on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that factual finding. The learned senior counsel simply reiterated that the tax collected over and above has been repaid by means of credit notes but in respect of the balance amount, there is no answer forthcoming. Even in respect of the credit note for the amount of Rs. 6,516 except saying that the credit notes are available, the counsel has not explained why there was a delay in making the repayments of the excess tax to the extent of Rs. 6,516. The assessee has not produced any supporting materials from the ultimate consumers, who are stated to have received the excess payment of tax. In the absence of any such materials, we do not find any irregularity in the order of the Tribunal. It is also contended that the appeal was in re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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