YASHWANT VARMA,J. - (1.) Heard Sri Suyash Agrawal, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel for the respondent.
(2.) This revision is directed against an order in terms of which the asessee have been penalised under Section 10A of the CST Act 1956.
(3.) The issue itself arose on the import of "white oil" by the assessee for the Assessment Year in question and to which an objection was taken that the said commodity was not covered by his registration certificate. Under the registration certificate, the assessee admittedly was registered for the commodities mobil oil, used oil, red stone, PVC scrap and petroleum on a concessional rate.;