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2011 (2) TMI 565 - AT - Central ExciseApplications for stay - It was the case of the Department that in the course of scrutiny of the purchase invoices of the appellants by the audit party, it was revealed that the appellants were enjoying the sales tax exemption under Notification issued by the State Government being exemption Notification No. 30A/99-2000-452 dated 25-10-1999 and T/30A/2002-03/654 dated 25-3-2003, and were availing the credit for the purpose of payment of excise duty in terms of the said notification - Merely because the appellants had not declared to the Department that they were availing the benefit of the said exemption notification in relation to the sales tax payment cannot be sufficient to allege suppression of fact by the appellants - once the statutory provisions clearly state that in order to avail exemption of certain amount from the transaction value, it has to be the amount actually paid or actually payable as tax, and the said provision being found in the Central Statute, merely because certain exemption is granted in relation to the State tax by the State authorities, it would not automatically be deemed to have incorporated in the Central statute to enable the assessee to extend the benefit available under the State statute to the Central Statute Regarding limitation - Suppression of facts - it is revealed that the fact that the appellants were availing sales tax exemption was revealed to the Department only in the course of audit and it was not disclosed by the appellants to the Department - Decided against the assessee
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