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2015 (2) TMI 423 - AT - Central ExciseValuation of goods - whether the amount of sales tax collected by the appellant from the customers and retained with them is includible in the assessable value or not - Held that:- Appellant during the period of dispute were collecting full amount of sales tax from the customers and were paying only 50% of the same to the State Government and were retaining 50% of the tax as per the State Governments Scheme in lieu of capital subsidy. - Though, the reasoning given by the Commissioner in the impugned order for confirming the demand is confusing, the fact remains that this issue now stands decided against the appellant by the Apex Court Judgment in the case of Super Synotex (India) Ltd (2014 (3) TMI 42 - SUPREME COURT). However since on this very issue there were a series of the judgment of the Tribunal which were in the favour of the assessee, the invoking of longer limitation period under proviso to Section 11(A)(1) would not be justified, in view of Apex Court Judgment in the case of continental joint venture vs. CCE, reported in 2007 (216) ELT 177 (SC) the Ld. Counsel for the appellant states that out of the total duty demand of ₹ 72,23,683/-, the duty demand of about ₹ 32 Lakhs is within time. In view this the appellant are directed to deposit an amount of 32 Lakhs (Thirty Two Lakhs) within a period of 8 weeks - Partial stay granted.
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