M/S. Sarda Papers Ltd. Vs. Commissioner of Central Excise, - Court Judgment

Excerpt:

1. the demand in the case was confirmed on the ground that the cash discount was not shown to have been granted to the customers. shri ss gupta shows us and relies upon tribunal judgement in the case of commissioner of cen.ex.vs. h&r johnson (india) ltd. we find that the judgement to covers the situation in favour of the assesses. we therefore grant waiver of predeposit of the duty confirmed of rs.2,97,002/- and peanlty of rs.10,000/- and stay the recovery thereof.

Judgment:

1. The demand in the case was confirmed on the ground that the cash discount was not shown to have been granted to the customers. Shri SS Gupta shows us and relies upon Tribunal judgement in the case of Commissioner of Cen.Ex.vs. H&R Johnson (India) Ltd. We find that the judgement to covers the situation in favour of the assesses. We therefore grant waiver of predeposit of the duty confirmed of Rs.2,97,002/- and peanlty of Rs.10,000/- and stay the recovery thereof.