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2019 (4) TMI 1067 - AT - Central ExciseValuation - inclusion of Sales Tax collected from their buyers and retain the same without remitting to the Sales Tax Department in assessable value - HELD THAT:- The issue has been settled by the Hon’ble Supreme Court in the case of Super Synotex (India) Ltd. Vs. CCE Jaipur [2014 (3) TMI 42 - SUPREME COURT], wherein the Apex Court has approved the inclusion of the retail Sales Tax in the assessable value - the issue stands decided against the appellant on merit. Time Limitation - HELD THAT:- The CBEC has clarified the issue (among other things) vide their circular No. 1063/2/2018-CX dated 16/02/2018 and held that such amount retained by the assessee is not required to be added to the assessable value - Since there was no clarity on the issue, the assessee cannot be said to be at fault, hence extended period would not be available to raise the demand. The appellant will be entitled to the benefit of time bar - Appeal allowed - decided in favor of appellant.
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