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TMI Blog2019 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... packing material as the assessee was engaged in manufacture of 'beedi' - However, it is a fact that the assessee was granted inclusion of packing material in its registration certificate w.e.f. 09.07.2001. No penalty may have been levied for the period from 09.07.2001 to 31.03.2002 inasmuch as the assessee had been authorised to make purchase of packing material by virtue of its specific inclusion in its registration certificate - However, for the period prior to 09.07.2001, merely because there existed an entitlement in law to apply for inclusion of such packing material in the registration certificate, there cannot follow any inference that therefore, there was false declaration made by the assessee. Whether in view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - If such utilisation is found to be recorded then, the Tribunal may further examine whether any penalty had been imposed on the assessee in any of the earlier years for utilisation of Form-C to import packing material. Revision allowed in part. - Sales/Trade Tax Revision No. - 204 of 2010 - - - Dated:- 13-11-2019 - Saumitra Dayal Singh, J. For the Revisionist : Aloke Kumar For the Opposite Party : C.S.C. ORDER SAUMITRA DAYAL SINGH, J. 1. Heard Sri Aloke Kumar, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue. 2. Present revision has been filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s engaged in manufacture of 'beedi' . However, it is a fact that the assessee was granted inclusion of packing material in its registration certificate w.e.f. 09.07.2001. 5. Therefore, no penalty may have been levied for the period from 09.07.2001 to 31.03.2002 inasmuch as the assessee had been authorised to make purchase of packing material by virtue of its specific inclusion in its registration certificate. 6. However, for the period prior to 09.07.2001, merely because there existed an entitlement in law to apply for inclusion of such packing material in the registration certificate, there cannot follow any inference that therefore, there was false declaration made by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat any business practice which has been in the knowledge and which has found the acceptance of the revenue authorities for a long period of time, may not give rise to penalty proceeding on an allegation of false declaration in the subsequent year. It has to be so as otherwise wholly avoidable uncertain and inconsistent approach may arise in the case of the same assessee in same or exact similar facts and circumstances. 10. In the first place, allegation of false declaration involves an element of mens rea . It is wholly different from a mere wrong declaration. If the assessee uses Form-C to import packing material that were not recorded in its registration certificate, it may give rise to penalty proceedings, if that fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompleted for the earlier years and there may not exist any penalty in those years as also though the assessee must have applied for and have been issued blank Form-C disclosing utilisation of similar forms earlier issued to it, however, it would remain a matter of fact to be examined by the appropriate authority. That approach is desirable inasmuch as at present, the penalty may not be knocked of without ascertaining the correct facts. 15. Accordingly, the order dated 28.10.2009 is set aside and the matter is remitted to the Tribunal that may summon the record of assessments of the assessee for the period 1991 onwards, to examine whether the register of utilisation of Form-C had been examined by the assessing officer over d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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