JUDGMENT :

Syam Kumar V.M., J.

This appeal is filed by the appellant assessee seeking to set aside Annexure C Order dated 30.10.2018 issued by the respondent Commissioner of State Taxes. The following questions of law are seen raised for consideration:

“(a) Whether the Commissioner has statutory mandate to exercise powers under Section 58 of the KVAT Act and to pass order impugned herein, post 01.04.2017 considering the fact that Annexure B order become appealable under Section 60 of the Act and the revision become a deemed appeal as per the amendment brought in Section 55 by FA, 2017?

b) Whether on law and in the circumstances of the case, the Commissioner is justified in holding that the finding of the first revisional authority that the tax sought to be evaded by the appellant was only on the value addition was incorrect ?

c) Whether on facts and law and in the circumstances of the case, the Commissioner is justified in setting aside the order of the first revisional authority and restoring the penalty order of the Intelligence Officer ?

d) Whether on facts and in circumstances of the case, a penalty at the quantum as decided by the Commissioner is warranted?”

2. The brief facts relev