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2016 (9) TMI 981 - PUNJAB & HARYANA HIGH COURTWhether the Hon'ble Tribunal was correct in dropping the demand towards pertaining to the extended period of limitation when it had itself relied upon the judgment of Hon'ble Apex Court in the case of Maruti Suzuki India Ltd. vs. CCE Delhi [2014 (9) TMI 229 - SUPREME COURT] and Super Synotex (India) Ltd. vs. CCE Jaipur [2014 (3) TMI 42 - SUPREME COURT] wherein it was held that amount of sales tax concession retained by the respondent is required to be added in the assessable value - Held that:- once the assessee was found to be at fault in view of the law laid down by Hon'ble the Supreme Court, the extended period of limitation could have been permitted. Therefore, we do not find any merit in the present appeal. The Tribunal has dealt with the issue of limitation that circular dated 30.06.2000 issued by Central Board of Excise and Customs providing that any amount of concession on sales tax retained by the assessee is not required to be added in the assessable value and an earlier order passed by the Tribunal in favour of the assessee has also been referred to. Hence, the assessee cannot be said to be at fault and the extended period of limitation was not available. - Decided against the Revenue
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