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TMI Blog2018 (10) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... o its customers for supplying of the goods. Section 11AC of the Act provides for imposition of penalty, only when the ingredients, viz., fraud, collusion, suppression of facts, etc. are present in defrauding the Government revenue. In the present case, since the appellant entertained a genuine and bonafide belief at the material time and paid the differential amount of duty along with interest subsequently, the provisions of Section 11AC of the Act cannot be invoked for imposition of penalty on the appellant. Penalty set aside - appeal allowed - decided in favor of appellant. - APPEAL No. E/1216 & 1217/2008 - A/87334-87335/2018 - Dated:- 21-8-2018 - Shri S K Mohanty, Member (Judicial) And Shri P Anjani Kumar, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals), assailing that invocation of Section 11AC of the Central Excise Act, 1944 is not proper and justified for imposition of penalty on the appellant. However, the learned Commissioner (Appeals) vide impugned order has upheld the adjudication order. Hence, these appeals were preferred before the Tribunal. 3. Learned Consultant appearing for the appellant refers to the letter dated 20/04/2006, addressed to the Jurisdictional Range Superintendent, conveying that no excise duty is chargeable on the quantity discount provided to its customer as per the marketing strategy. Thus, he submits that the ingredients mentioned in Section 11AC of the Act are absent in the case of the appellant for imposition of penalty. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 information and record please. If there is any doubt or objection in our procedure, please inform us. Thanking you, Yours faithfully, For Concept Pharmaceuticals Ltd. Sd/- (Authorised Signatory) 7. On perusal of the above letter addressed by the appellant, it transpires that the appellant entertained a bonafide belief that no Central Excise duty is payable on the quantity discount provided to its customers for s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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