RAGHAVENDRA AGENCIES Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS appeal is preferred by the appellant M/s. Raghavendra Agencies, Proddatur arising on the remand proceedings in Appeal No. 13/2010 -11(KDP) Dated 22 -2 -2012 passed by the Appellate Deputy Commissioner (CT) Kurnool Division, U/s. 31(4) of APVAT Act connected to the penalty order for the Assessment year 2006 -07 under CST Act 1956 passed by the assessing authority, who levied penalty U/s. 53(3) read with Section 9(2) of the CST Act. The relevant facts in brief are as follows: -

(2.) AGAINST the penalty remand order, the appellant preferred the appeal before the Tribunal contending in the grounds of appeal as follows:

(3.) ON the other hand the learned State Representative submitted since the Tribunal has disposed the main appeal appropriate orders may be passed in respect of this penalty appeal.