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2011 (9) TMI 701 - AT - Central ExciseCum Duty Price - Appellant collected additional amount because of adoption of cum sales tax value of the petroleum products received by them to calculate sales tax amount recoverable under heading "other charge" - Held That:- Excess recovery made by the appellant is required to be added in the assessable value of the final product and duty is not required to be confirmed based upon the various decisions and reasoning given hereinabove. Extended period of limitation - held that:- There is no dispute that the worksheet attached to Show Cause Notice had calculated the amount of differential duty which has to be demanded from the appellant, was in respect of excess sales tax collected. The said details were worked out from the invoices which were raised by the appellant during the relevant period. On perusal of the said invoices, I find that the appellants were showing the amount which has been collected by them in form of sales tax. These will indicate that there was some kind of information given on the invoices to the authorities. - Demand beyond normal period of limitation dropped.
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