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TMI Blog2011 (12) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Assistant Commissioner has not assigned any reason for imposing the penalty except observing that the explanation of the dealer is not in accordance with law. The impugned orders indicate that the reply to the show-cause notice which was filed by the petitioner and the explanation submitted by him has not been considered by the Assistant Commissioner in proper perspective. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision 2, Indore, imposing penalty under section 69 of the Madhya Pradesh Vanijya Kar Adhiniyam, 1994. The petitioner has also challenged the consequential recovery notice. Since the orders under challenge are similar in nature in respect of the same assessee, therefore, these writ petitions are disposed of by this common order. The assessment periods involved in these writ petitions are as un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... desh by way of sale in the course of inter-State trade and commerce. For the relevant assessment periods, the petitioner had claimed that it was not liable to pay entry tax on the ground that the process of refining of oil is excluded from the definition of manufacture but the said plea of the petitioner was not accepted by the assessing authority. The assessing authority had framed the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner has not assigned any reason for imposing the penalty except observing that the explanation of the dealer is not in accordance with law. The impugned orders indicate that the reply to the show-cause notice which was filed by the petitioner and the explanation submitted by him has not been considered by the Assistant Commissioner in proper perspective. The impugned orders suffer f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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