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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 ..... wing of discount to their customers was duly intimated by the appellants to the Department and it was in the knowledge of Department that quantity and turnover discount was being passed on by the assessee - Suppression of the facts cannot be alleged in this case and accordingly the extended period of limitation will not be applicable in the case – Decided in favor of Assessee. - E/1333-1334/2005-A - - - Dated:- 8-2-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Sh. J.P.Kaushik, Advocate For the Respondent: Sh. R.K.Verma, DR JUDGEMENT PER SAHAB SINGH: This is an appeal filed by M/s Havells Industries Ltd., (hereinafter refer to as Appellants) against order-in-original No.28/2005 dtd. 31.01.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was confirmed by the Commissioner vide impugned order under which a duty of Rs. 6,07,220,/- was confirmed along with interest and also equal amount of penalty was imposed on the appellants. A personal penalty of Rs. 1,00,000/- was also imposed on the director of the appellant. Both the appellants filed these appeals against the impugned order. 3. The learned Advocate appearing for the appellants submits that he is not contesting demand on the merits of the case but summits that entire demand is time barred as the facts of passing on of the discount were within knowledge of Department. He draws our attention to the findings of the Commissioner stated in para 27 and 28 of the order wherein Commissioner has held that they had duly intimated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed 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 that the procedure was strictly not followed it will not be appropriate to disallow the quantity and turnover discount which the party was otherwise entitled as per law in view of discussions made above. 8. Ongoing through these findings of the Commissioner, we find that pattern of sale and allowing of discount to their customers was duly intimated by the appellants to the Department and it was in the knowledge of Department that quantity and turnover discount was being passed on by the assessee. In view of these findings of the Commissioner in the impugned order we are of the view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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