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2016 (9) TMI 784 - HC - Central ExciseInvocation of extended period of limitation - Valuation - inclusion of concession of sales tax retained by the assessee - the judgment of Hon'ble the Supreme Court in case of Maruti Suzuki India Ltd. vs. CCE Delhi,[2014 (9) TMI 229 - SUPREME COURT] is referred to - Held that: - CBEC Circular dated 30.06.2000 provides that any amount of concession on sales tax retained by the respondent is not required to be added in the assessable value. The decision in the case of Life Long India Pvt. Ltd. vs. CCE Delhi, [2012 (3) TMI 349 - CESTAT NEW DELHI] is relied upon. Assessee cannot be said to be at fault. No substantial question of law arises - extended period of limitation was not available - appeal dismissed - decided against appellant.
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