2015 (5) TMI 330

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..... able goods and no evidence of allocation of input is led, the levy @ 10% by law is warranted. Therefore plea of appellant that 10% levy is unwarranted is not entertainable when no evidence is on record to show that allocation is verifiable. - Verification ordered - Decided conditionally in favour of assessee.
D. N. Panda And R. Periasami,JJ. For the Appellant : Mr Hari Radhakrishnan, Adv. Fo .....

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..... able. 4. Keeping in view judicial discipline and consistency and also the difficulties narrated by appellant as to lack of evidence for allocation, this appeal is disposed in same terms directing the appellant to deposit 10% of the sale value as has been directed by the aforesaid final order. Ld. Counsel says that 10% of the amount has already been paid and appropriation thereof is made. Subject .....

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