M.C.Agarwal, J. - (1.) These two revision petitions by the dealer are directed against a common order dated December 12, 1996, passed by the Trade Tax Tribunal whereby it allowed the Commissioner's appeal Nos. 495 and 496 of 1992 for the assessment years 1987-88 and 1988-89 and setting aside the orders passed by the Deputy Commissioner (Appeals), restored the penalties levied by the assessing officer under Section 10-A read with Section 10(d) of the Central Sales Tax Act.
(2.) I have heard the learned counsel for the revisionist Sri Rakesh Ranjan Agarwal and Sri U.K. Pandey, learned Standing Counsel for the respondent.
(3.) The revisionist manufactures refractories and ceramic products and uses coal in its furnaces as a raw material. It is registered under the Central Sales Tax Act and the registration certificate authorised it to import coal for use as a raw material. A part of the coal purchased by it was sold and not used in the manufacturing process and it is for this reason that proceedings for levying penalty were initiated.;