2008 (12) TMI 524

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....the Appellant. Shri R.S. Sarova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Out of the total confirmed duty amount of Rs. 4,47,430/-, the appellants have already deposited an amount of Rs. 50,000/- as recorded in the impugned order of the Commissioner (Appeals). By treating the same as sufficient for the purposes of Section 35F, we dispense with the conditi....

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....r No. A/213-214/WZB/AHD/08 dt. 5-2-2008 passed in the same assessee's case benefit of penalty stands extended by relying upon the law declared by the Tribunal which was in favour of the assessee, thus giving them a reasonable bona fide belief to be entertained that such free supplied items have to be assessed as quantity discount. The same criteria would form basis for invocation of longer period.....