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TMI Blog2013 (9) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries Ltd., (hereinafter refer to as Appellants) against order-in-original No.28/2005 dtd. 31.01.2005 and Sh. Surjit Gupta, Director has also filed an appeal against same order in original. Challenging imposition of penalty. Both appeals are being taken up together for disposal. 2. Appellants are manufacturer of switch fuse unit falling under Chapter 85 of Central Excise Tariff Act, 1985. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was not shown in the invoices was not admissible to them. It was the view of the department that deductions claimed by the appellants on account or quarterly and annual turnover discounts from the assessable value under section 4 of the Central Excise Act were not admissible. Accordingly of Show Cause Notice was issued to the appellants demanding the duty on these discounts. The Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing of the discounts to the customers. He submits that in view of these findings the entire demand is hit by the time limitation as Show Cause Notice was issued on 22.08.2003 demanding duty for the period 1998-99 to 2001-2002. 4. The learned DR appearing for the Revenue submits that the Commissioner has rightly invoked the extended period of limitation in the present case as appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the pattern of sale and allowing of discount to their customers etc. 7. We also note that the Commissioner in the Para 28 in the last has held as under:- From the above, it can be observed that although the procedure has not been strictly followed but it was in the knowledge of the Department that quantity and turnover discount was being passed on by the assessee. Therefore, only on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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