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2019 (5) TMI 970 - AT - Central ExciseExtended period of limitation - excess deduction on account of quantity discount - penalty - suppression of facts - HELD THAT:- The Tribunal directed the Adjudicating authority to re-calculate the demand by adding the quantum of discount not passed on to sale price of the goods. Since suppression of facts has been confirmed and the demand for the extended period of limitation has been upheld, therefore, there are no reason in the argument of the learned Advocate that penalty under Section 11AC of Central Excise Act, 1944 should not have been imposed. Appeal dismissed - decided against appellant.
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