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2018 (11) TMI 812 - CESTAT HYDERABADShort payment of duty on the ground that assessee claimed discounts - Wilful misdeclaration and suppression of facts - demand raised invoking proviso to Sec.11A along with interest and penalty - Held that:- All discounts were allowed including those which were not declared in their price declaration but which were passed on to the customers. The only discounts which were not allowed are those which the appellant has not passed on to the customers but has claimed in their invoices - there is no reason to interfere with such an extremely fair and balanced order. As assessee claimed the discounts and has not passed on the same to their customers, we find that proviso to Sec.11A has been rightly invoked and the penalty under Sec.11AC and interest under Sec.11AB have also been correctly imposed - As far as the penalty under Rule 173Q is concerned, where a penalty under Sec.11AC is imposed, the penalty under Rule 173Q cannot be imposed. Appeal allowed in part.
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