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TMI Blog2008 (12) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... f battery. Their place of business was inspected on July 28, 1988 and stock variation was noted. Therefore a proposed turnover was made by adding the actual suppression and an equal amount of estimated suppression. In regard to this the dealer stated that they had not reconciled the stock variation and also objected to penalty and also contended that before the Enforcement Wing Officers they had admitted the difference only under their compulsion. The proposed turnover and penalty was confirmed. The appellate authority confirmed the above. The matter went to the Tribunal. The Tribunal accepted the plea of the assessee that they have documents to prove that the annual maintenance contract turnover is not taxable and that under similar cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be entitled to produce additional evidence, whether oral or documentary, before the Tribunal, but if (a) The authority from whose order the appeal is preferred has refused to admit evidence which ought to have been admitted, or (b) The party or the respondent seeking to adduce additional evidence satisfies the Appellate Tribunal that such evidence notwithstanding the exercise of due diligence was not within his knowledge or could not be produced by him at or before the time when the order under appeal was passed, or (c) The Appellate Tribunal requires any documents to be produced or any witness to be examined to enable it to pass order or for any other substantial cause. The Appellate Tribunal may allow such evidence or docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regard the learned counsel relied upon the decision of the Madras High Court rendered in Madras Granites (P) Ltd. v. Commercial Tax Officer [2006] 146 STC 642 para 4 of the said decision is extracted hereunder: 4. No doubt, the assessing officer issued pre-assessment notice including the notice for levy of penalty calling for objections from the dealer and after receiving reply from the dealer, completed the assessment on the basis of D3 proposal forwarded by the Assistant Commissioner (CT), Enforcement. We find from the records that in D3 proposal, the Deputy Commissioner (CT), Enforcement, Salem, has not only determined the surplus turnover, but also determined the quantum of penalty that might be imposed on the dealer. Therefore, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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