TaxTMI 
TaxTMI 
2017 (11) TMI 1259
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Respondent(s) ORDER Per: Ashok Jindal The appellants are in appeal against the impugned orders wherein the demand of duty on additional quantity packed in jar on which duty has been paid on MRP of the price of the Jar was confirmed against the appellants. 2. The brief facts of the case are that the appellants are engaged in the manufacture of Sugar Confectionary etc. The appellants are clear....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ovisions of Section 4A of the Central Excise Act, 1944 alongwith interest and penalty was also imposed on the appellants. Aggrieved from the said order, appellants are before us. 3. Heard the parties and considered the submissions. 4. In appellant's own case for the earlier period reported in 2015 (330) ELT 684 (Tri.-Del.), the issue came up before this Tribunal and the Tribunal observed as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case, we find that this Tribunal had occasion to examine a similar situation in the case of Vinayaka Mosquito Coil Mfg. Co. v. CCE - 2004 (174) E.L.T. 107 (Tribunal). In that case, the Tribunal held that in case of free supply, there is no sale as the provisions of Section 4A is not attracted. The civil appeal filed by the Revenue against the said CESTAT's order was dismissed by the Hon'ble Supre....
X X X X Extracts X X X X
X X X X Extracts X X X X
....counts. We find that all discounts are basically promotional schemes. This could not be the reason for disallowing a discount if all other conditions are fulfilled. The nature of these transactions is that certain extra numbers of items are supplied free which can very well be considered as quantity discounts since they are known before hand. There is no reason to deny such abatement from assessab....