9911796707
TMI Blog2008 (12) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,29,068/- stands confirmed against the appellant by including transit insurance charges recovered by them from their customers in the assessable value of the glass sheets manufactured by the appellant. Ld. Adv. Shri V. Sridharan appearing for the appellant fairly agrees that the Tribunal vide its earlier order No. A-1624-1626/WZB/AHD/07, dated 10-7-2007 = 2007 (217) E.L.T. 367 (Tribunal) in appellant's own case held that such insurance charges, so recovered by the appellant are required to be added in the assessable value and hence rejected their appeal. By following said order, Tribunal in the subsequent stay order, being order No. S-1091/WZB/AHD/08, dated 3-10-2008 had directed them to deposit an amount of Rs. 1 Crore. However, submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and shown in the invoice. As such, by extending benefit only in respect of cash discounts shown in the invoice, he has confirmed the duty in respect of the balance. By drawing our attention to the points discussed by the Commissioner it stand contested that the reasoning adopted is beyond the show cause notice inasmuch as it was admittedly in the notice that the appellants are passing on the discount to the customers. Otherwise also if there is a policy at the time of sale of goods as regards passing on the discount, the fact that the same stand passed on to all the customers or not is no grounds for denial of deduction of such discount. 4. In view of the above ld. Advocate prays for allowing the stay petition unconditionally. He how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed on the above ground should be deposited by the appellant. We order accordingly and direct the applicant/appellant to deposit the above amount within a period of 8 weeks from today.
7. As regards balance amount of Rs. 1,48,50,555/-, we prima facie agrees with the ld. Adv. that the discount offered at the time of sale of the goods are eligible for deduction and it is not necessary that same should be shown to have actually been passed on to each and every customers. We, accordingly, dispense with the condition of pre-deposit of duty amount as also the entire penalty amount.
8. The matter to come up for ascertaining compliance on 19 Jan 2009.
(Pronounced in the Court 2-12-2008) X X X X Extracts X X X X X X X X Extracts X X X X
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