2018 (9) TMI 1278

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.....A.) for the Appellant (s) Shri Rajeev Ranjan (Addl.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : As per facts on record the appellant is a dealer of Maruti brand of motor vehicles and runs an agency for the same. He has also allowed certain financial institutions to operate from his premises and gets commission/incentives from such institutions in respect of loans giv....

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....ted to the assessee so as to invoke penal provisions against them. 3. We find that the Tribunal in the case of Roshan Motors Ltd. v. Commissioner of Central Excise, Meerut [2009 (13) STR 667 (Tri.-Del.)], while upholding the demand on identical activities has set aside the penalties imposed upon the assessee by observing that the issue was a bona fide issue of interpretation of question of law ....