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TMI Blog2014 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... nd otherwise, more particularly in a circumstance when the initial contention was that the notification dated 08.08.2008 itself would not apply to them - once it is seen that the required document had not accompanied the goods, the levy of penalty would be justified. In the instant case, as already noticed, the original authority i.e., the Commercial Tax Officer as well as the Additional Commissioner of Commercial Taxes, while arriving at the conclusion have also taken note of the manner in which the reduced penalty has been imposed - Decided against assessee. - S.T.A. No.511/2012 - - - Dated:- 20-3-2014 - A.S.BOPANNA AND B.SREENIVASE GOWDA, JJ. JUDGMENT The assessee is before this Court, assailing the order dated 27.01.2012, pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not accompanied by the requisite Form VAT-505. The assessee had produced Form VAT-515. It is in that circumstance, considering non-compliance of the production of requisite document, the Commercial Tax Officer, by the order dated 31.03.2010, has levied the penalty. The assessee had assailed the same before the First Appellate Authority under Section 62 of the KVAT Act, 2003. The First Appellate Authority had set aside the order and the levy of penalty was cancelled. The Additional Commissioner of Commercial Taxes, Zone-II, while considering the matter under Section 64(i) of the Act has reversed the order of the Appellate Authority and has restored the original order. It is in that circumstance, the appellant is before this Court. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate notification that is applicable to the instant facts and the requisite Form that was required to accompany the goods and required to be produced at the time of interception. The assessee no doubt relies on the notification dated 05.01.2006. However, a perusal of the notification dated 08.08.2008 (Annexure-H) would disclose that in respect of the non-ferrous metal, whether it is for sale or not , the Form that was required to be produced was Form VAT-505. Though, the learned counsel for the assesse contends that the said notification has been issued in exercise of power conferred under the clause (a) of sub-rule (i) of Rule 157 of the Act, which is applicable only in respect of the sale, what is necessary to be noticed is that the bod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the order passed by the original authority has taken note of the fact that Form VAT-505 has been subsequently produced. Even if that be the position, what is necessary to be noticed is that a notice had been issued by the original authority, while seeking to impose a penalty by indicating the amount of Rs.3,14,806/-. The authorized person on behalf of the assessee on appearing to show cause, had indicated that the penalty amount if reduced would be paid and accordingly the penalty amount was reduced to Rs.1,57,403/-. In such circumstance, at the first instance when the assessee has conceded and subjected itself to payment of penalty without protest and had also indicated the quantum to which, they were willing to pay the penalty, a d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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