2015 (8) TMI 1291

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....S.J. Vyas, Advocate, for the Appellant. Dr. J. Nagori, Authorised Representative, for the Respondent. ORDER [Order per : P.K. Das, Member (J)]. - In view of the conflict of opinion of two Larger Benches, (both consisting of the Hon'ble three Members of the Tribunal), in the case of CCE, Ahmedabad v. Arvind Mills Ltd. - 2006 (204) E.L.T. 570 (Tri.-LB) and Lucas TVS Ltd. v. CCE, Chennai - 2....

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.... from the assessable value, irrespective of the fact whether the buyer actually availed or not. In view of the decision of the Larger Bench, the appellant stopped payment of duty, even the cash discount was not availed by the buyers. Show cause notices were issued, proposing differential duty along with interest and to impose penalty, on amount of the cash discounts, which was not actually passed ....

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....s Bench was constituted as per Order of Lucas TVS Ltd. (supra). It may be, in view of the decision of the Hon'ble Supreme Court in the case of CCE, Pune v. SKF India Ltd. - 2009 (239) E.L.T. 385 (S.C.), there is no need for reference of constituting a five Member Bench as per order of Lucas TVS Ltd. (supra). The learned Advocate further submits that in the present appeal, the appellant is entitled....