2008 (12) TMI 524

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..... .K. Karia, Consultant, for the Appellant. Shri R.S. Sarova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Out of the total confirmed duty amount of Rs. 4,47,430/-, the appellants have already deposited an amount of Rs. 50,000/- as recorded in the impugned order of the Commissioner (Appeals). By treating the same as sufficient for the purposes of Section 35F, we d .....

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..... a subsequent order No. A/213-214/WZB/AHD/08 dt. 5-2-2008 passed in the same assessee s case benefit of penalty stands extended by relying upon the law declared by the Tribunal which was in favour of the assessee, thus giving them a reasonable bona fide belief to be entertained that such free supplied items have to be assessed as quantity discount. The same criteria would form basis for invocation .....

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