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2018 (3) TMI 1484 - AT - Central ExciseAdditional consideration - sales tax collected by the appellant on sale of goods and payable under deferred payment scheme but not paid to State Government due to availment of facility under advance payment of deferred tax scheme at Net Present Value, provided by State Government - Section 4 of the CEA 1944? Held that: - Tribunal having ruled in favor of the assessee, reflects upon the fact that the issue is capable of two different interpretations. In such scenario, assessee cannot be held to be having any malafide intention for adopting the interpretation which the Tribunal has also upheld - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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