2016 (12) TMI 1062

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....ha Bhardwaj, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent Per Archana Wadhwa: After hearing both the sides, duly represented by Shri Gajendra Maheshwari & Ms. Shikha Bhardwaj, Advocate for the Applicants and Shri Ranjan Khanna, DR for the Respondent, we find that the demand of duty stands confirmed against the appellant for the period April 2004 to March 2009 on t....

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....l scale industry exemption notification benefit provided in terms of 08/2008. 4. We find that the issue of multi level marketing falling under the category of 'Business Auxiliary Services' stands finally concluded by the Tribunal in the case of Charanjeet Singh Khanuja Vs. CST Indore 2016 (41) STR 213 (Tri-Del). However, in the same very decision, the Tribunal has observed that since there was ....

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....ties for re-quantification of the demand falling within the limitation period after examining the applicability of the small scale industry notification number 08/2008. 6. As regards penalty, we agree with Ld. Advocate that section 78 penalty is invokable when there is fraud with an intention to avoid payment of duty. As we have also observed that there was bonafide belief in the industry itsel....