1. The facts that have given rise to this appeal are that the appellant, a dealer purchased tiles from the consigner M/s Evita Tiles Lt., against C-Form No. 02V830892, during the period commencing from 17-6-2000 to 28-08-2000, and availed concessional rate of tax against the purchases. The perusal of the registration certificate of the appellant revealed that he was not registered for the purchase of the tiles during the period stated above but was registered as such w.e.f. 07-09-2000 only. All the purchases made by the appellant were thus unauthorized as per the status of his certificate of registration. He also contravened the tenets of the Central Sales Tax Act, 1956 by the issuance of aforementioned C-Forms. The Assessing Authority vide his order dated 11-01-2010 held the appellant liable to penalty to the tune of RS. 37,718.10 under section 10A of the Central Sales Tax Act, 1956. This order of the Assessing Authority was assailed by the appellant in an appeal before the Dy. Commissioner, Sales Tax (Appeals), who vide order dated 18-12-2010 dismissed the appeal of the appellant summarily on the grounds that the appeal is time barred and that the appellant has failed to comply w

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