2011 (1) TMI 594

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....sp; Duty of Rs. 2,00,43,583/- stands confirmed against the appellants along with imposition of identical amount of penalty. The said duty is confirmed against the appellant by Commissioner on two grounds. A part of the demand is by rejecting the appellant s claim of deduction in respect of discount given to the dealer. The appellant s contention is that show cause notice was issued to them allegi....

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....sion whether discounts were actually passed on to dealer or not.   2. Second part of the demand is in respect of insurance recovered by them from their customers, which do not actually stand spent on insurance. Learned advocate fairly agree that the issue of insurance was also subject matter of appeal in the appellant s own case in the earlier order and Tribunal vide Order No.A/1624-1626/WZB....