2005 (2) TMI 243

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..... d this appeal against the order of the Commissioner (Appeals). The Commissioner (Appeals) had held as under :- "The case of the appellants is squarely covered by the above clause (b) inasmuch as they have declared different prices for the different regions/areas. It is not a case where different prices have been declared without mentioning the area of sale. It is just keeping in view the conveni .....

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..... the purpose of assessment. As the respondents have brought three different retail prices on the same packages, therefore, the maximum of such retail price is relevant for the assessment. 4. The contention of the respondent is that different sale prices are for different areas. Therefore, in view of the Explanation (2b) to Rule 4A, which was introduced from 12-5-2000, there is no infirmity in the .....

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..... e. The appeal is allowed. 8. However, taking into consideration the facts and circumstances, we find that as the issue involved in this case is in respect of interpretation of provisions of Section 4(A) of the Act, therefore, it is not a case of imposition of penalty. The demand is, therefore, upheld and the penalty imposed on the respondents by the adjudicating authority is set aside. According .....

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