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TMI Blog2008 (12) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 2,25,20,275/- as confirmed by the Commissioner and penalty of identical amount imposed under Section 11AC of Central Excise Act, 1944. Out of the above amount, duty of Rs. 1,11,29,068/- stands confirmed against the appellant by including t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Tribunal and the appeal stands admitted [2008 (231) E.L.T. A144 (S.C.)]. He further submits that as per the interim order passed by the Hon ble Supreme Court, there is stay on payment of amount of penalty. He however, agrees that the duty confirmed by the Tribunal has not been stayed by the Hon ble Supreme Court. 2. Ld. Advocate submits that the earlier order of the Tribunal was per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. submits that the Commissioner in his impugned order has agreed with them on principal that they are eligible for discount claims but only if they are passed on to the customer and shown in the invoice. As such, by extending benefit only in respect of cash discounts shown in the invoice, he has confirmed the duty in respect of the balance. By drawing our attention to the points discussed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided against the appellant by the earlier decision of the Tribunal, it cannot be said at this prima facie stage that the appellant have a good case for allowing the stay petition. He further submits that though appeal filed by the appellant stands admitted by Hon ble Supreme Court, there is no stay for recovery of duty and only stay for recovery of penalty stands granted. 6. After appreciating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,11,29,068/- confirmed on the above ground should be deposited by the appellant. We order accordingly and direct the applicant/appellant to deposit the above amount within a period of 8 weeks from today. 7. As regards balance amount of Rs. 1,48,50,555/-, we prima facie agrees with the ld. Adv. that the discount offered at the time of sale of the goods are eligible for deduction and it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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