2018 (4) TMI 1156

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.... Shri Amrinder Singh, Advocates for the Appellant(s) Shri Atul Handa, A.R. for the Respondent(s) CORAM: 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 appe....

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.... adjudication, the demand of duty on additional free supplies were confirmed by invoking provisions of Section 4A of the Central Excise Act, 1944 along with 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 l s own case for the earlier period reported in ....

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....t be alleged that the extra items in reality are free items, the value of which are to be further added. In this 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) EL. 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 att....

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....ty had disallowed the discounts only on the ground that the same are referred to as promotional schemes and not as quantity discounts. 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 wel....