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TMI Blog2018 (11) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... er/AR for the Respondent. ORDER Per: P.V. Subba Rao. 1. This appeal has been filed against the Order-in-Appeal No. 04/2009 (V-I) CE dated 22.01.2009. 2. The appellant herein is a manufacturer of paints and he offers trade discounts to their buyers. As per the rules during the relevant period, they had filed price declarations under Rule 173C of Central Excise Rules explaining that they offe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity has allowed all the discounts except the discount of 3% which was availed but not passed on to the customers. Accordingly, she confirmed the demand to this extent under Sec.11A along with interest under Sec.11AB and penalty under Sec.11AC. She also imposed a penalty of Rs. 10,000/- under Rule 173Q of Central Excise Rules, 1944. Aggrieved, the appellant filed an appeal before the first appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re prayed that the penalties under Rule 173Q and Sec.11AC may be set aside. 4. Learned departmental representative reiterates the Order-in-Original and Order-in-Appeal and explains that every discount which can be allowed has already been allowed by the lower authority and there is no scope for further relief. He further argues that since the appellant has claimed discounts and thereby short paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Sec.11AC and interest under Sec.11AB have also been correctly imposed. As far as the penalty under Rule 173Q is concerned, the learned counsel has correctly drawn our attention to the fact that this provision is subject to Sec.11AC. In other words, where a penalty under Sec.11AC is imposed, the penalty under Rule 173Q cannot be imposed. We therefore find that the penalty imposed under Rule 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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