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2018 (2) TMI 1490
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....ndent ORDER Per: Raju 1. This appeal has been filed by M/s.Nirlon Ltd. against confirmation of demand and imposition of penalty. 2. Ld. Counsel for the appellant pointed out that they are engaged in the manufacture of Polyester Filament Yarn, Nylon Filament Yarn, etc. They have filed declaration under Rule 173C in April 1998 claiming deduction towards quantity discount @ Rs. 1.58 per K....
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....d out that the matter had earlier reached before the Tribunal wherein they had admitted that duty is payable on quantity discount not passed on. The matter was however, remanded for working out the correct duty liability after considering the cases where discount was passed on. In the remand proceedings, the appellant raised the following issues: i) Limitation ii) Adjustment of other deducti....
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....s admitted their liability, in respect of quantity discount not passed on. However they sought adjustment of the excess duty paid on account of less deduction claimed on sales tax. It is seen from the said order no argument regarding limitation was raised by the appellant while admitting the duty liability and thus, it is not open to the appellant to raise the issue on limitation. 4.1 Perusal o....
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.... for six months, no reply was given. 5. In these circumstances, we are of the opinion that ample opportunities were given and the appellant failed to substantiate their claim. In these circumstances, we do not find any merit in the appellant's claim that they have claimed less deduction than the actual. Even now in this appeal memorandum no documents in support of the claim of excess deduction ....