TMI Blog2012 (7) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities of the so-called resellers/volume distributors have remained the same as in the previous case which has been decided against the appellant. The additional amount of 1% is extended to the volume distributors in view of their activities by way of helping the appellants by furnishing certain reports and market intelligence. We, prima facie, agree with the view of the department that the said amount represent remunerations for additional services rendered by the volume distributors/resellers. Since there is a deliberate change in the nomenclature relating to the dealers and the remuneration paid to them, prima facie, the invoking of extended period of limitation in the present case is also justified - Conditional stay granted. - E/88 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period April, 1999 to September, 1999 and they had claimed exclusion of amounts paid as remuneration to the resellers (terms used by them to their dealers/distributors). This amount was not considered to be as discount and disallowed by the original authority and upheld by the Tribunal [2003 (162) E.L.T. 399 (Tri. - Bang.)] and also by the Hon ble Supreme Court vide judgment reported in 2004 (167) E.L.T. A137 (S.C.). The learned advocate, however, submits that the facts of the present case are different and what is being given is a special discount and the decision of the Tribunal affirmed by the Hon ble Supreme Court will not be applicable to the facts of the present case. Even otherwise, the department was aware of the practice followed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended to the volume distributors in view of their activities by way of helping the appellants by furnishing certain reports and market intelligence. We, prima facie, agree with the view of the department that the said amount represent remunerations for additional services rendered by the volume distributors/resellers. Since there is a deliberate change in the nomenclature relating to the dealers and the remuneration paid to them, prima facie, the invoking of extended period of limitation in the present case is also justified. 6. In view of the above, in the absence of plea of financial hardship, we direct the appellant to deposit the entire duty amount of Rs. 1,88,45,110/- (Rupees one crore eighty eight lakhs forty-five thousand one hund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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