2018 (9) TMI 1278

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..... Rajeev Ranjan (Addl.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : As per facts on record the appellant is a dealer of Maruti brand of motor vehicles and runs an agency for the same. He has also allowed certain financial institutions to operate from his premises and gets commission/incentives from such institutions in respect of loans given to the buyers of the motor vehicles. .....

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..... provisions against them. 3. We find that the Tribunal in the case of Roshan Motors Ltd. v. Commissioner of Central Excise, Meerut [2009 (13) STR 667 (Tri.-Del.)], while upholding the demand on identical activities has set aside the penalties imposed upon the assessee by observing that the issue was a bona fide issue of interpretation of question of law and no suppression or misstatement or mala .....

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