2018 (10) TMI 151

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...., Advocate for Appellant Shri. N. N. Prabhudesai, Supdt. (A.R) for respondent ORDER Per: Shri S K Mohanty 1. These appeals are directed against the impugned order dated 08/08/2008 passed by the Commissioner of Customs & Central Excise, Aurangabad. 2. Brief facts of the case are that the appellant is engaged in the manufacture of P&P Medicines, falling under Chapter Heading No.3003 o....

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....imposed equal amount of penalties under Section 11AC of the Central Excise Act, 1944. The interest amount for delayed payment of Central Excise duty was also paid by the appellant subsequently. Aggrieved by the adjudication order, the appellant had preferred appeal before the Commissioner (Appeals), assailing that invocation of Section 11AC of the Central Excise Act, 1944 is not proper and justifi....

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.... case of Vinayaka Mosquito Coil Mfg. Co. - 2004 (174) ELT 107 (Tri-Bang) was wrongly cited by the appellant in its letter dated 20/04/2006 addressed to the Jurisdictional Range Superintendent, the intention to defraud Government revenue is established inasmuch as such decision has no bearing to the fact of the case. Thus, he submits that invocation of the provisions of Section 11AC of the Act for ....

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....arketing strategy. Since these are quantity discounts, excise duty is not chargeable. This is as per the judgment held in Vinayaka Mosquito Coil Mfg. Co. Vs. CCE, Bangalore reported at 2004 (174) ELT 107 (Tri- Bangalore) in support of this procedure (copy enclosed). We are enclosing the list of the products on which we offer quantity discounts to our customers. This is for your informatio....