2012 (7) TMI 837

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....oner (AR), for the Respondent. ORDER Heard both sides on the stay petition. 2.1 The appellant is selling their products like Computers/Laptops and other accessories through parties designated by them as "volume distributors"/"resellers". The department came to know during audit that 1% special additional discount, out of the 30% discount allowed, was provided to resellers for furnishing "r....

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....and imposed equal amount of penalty. 3. The learned advocate submits that there was an earlier dispute relating to the period April, 1999 to September, 1999 and they had claimed exclusion of amounts paid as remuneration to the resellers (terms used by them to their dealers/distributors). This amount was not considered to be as discount and disallowed by the original authority and upheld by t....

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....nged the terms of contract entered into with their dealers/distributors by renaming them as resellers/volume distributors and the remuneration paid to them as special discount. The activities of the so-called resellers and volume distributors remained substantially as same as those of the activities of the dealers dealt with in the order of the Tribunal which stands upheld by the Hon'ble Supreme C....

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....e distributors in view of their activities by way of helping the appellants by furnishing certain reports and market intelligence. We, prima facie, agree with the view of the department that the said amount represent remunerations for additional services rendered by the volume distributors/resellers. Since there is a deliberate change in the nomenclature relating to the dealers and the remuneratio....