2009 (6) TMI 713

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...., SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The issue involved in the present appeal is as to whether quantity discount in the form of free goods supplied to the distributor can be allowed as a deduction from the assessable value has already been decided against the appellant in their own case by Larger Bench decision of the Tribunal as reported in 2007 (213) E.L.T. 20....

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....ves interpretation of law, and as the Tribunal has already held that no penalty is imposable and therefore the stand of the Commissioner (Appeals) that Section 11AC is attracted, itself is wrong in view of the facts of the case. The ratio of the judgment is that when Section 11AC is applicable, there would be no discretion to the adjudicating authority with regard to the penalty. Therefore, what i....