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2019 (4) TMI 1536 - AT - Central ExciseValuation - inclusion of amount of Sales Tax retained by the appellants in assessable value - HELD THAT:- The amount of Service Tax retained by the appellants in a particular financial year is required to be included in the total aggregated value of clearances made in the said financial year. Duty is payable on the value of clearances, in excess of ₹ 1 crore limit specified in Notification No. 08/2003. For the clearances made after crossing the said limit, duty becomes payable at specific rates to be determined on the basis of the quantum of clearances made - reliance placed in the decision in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II VERSUS M/S. SUPER SYNOTEX (INDIA) LTD. AND OTHERS [2014 (3) TMI 42 - SUPREME COURT]. CBEC has issued a circular No. 1063/2/2018-CX dated 16/02/2018, in which, among others, the issue regarding inclusion of sale tax incentive amount in the value has been clarified. The Circular further clarified that the demand in such cases is to be restricted to the normal period. The differential duty, if any, is to be held as payable only for the period falling within the normal time limit. The extended time limit will not be available to Revenue to raise such demand. We direct the Original Adjudicating Authority to re-quantify the demand within the normal time limit - penalty set aside. Appeal allowed in part.
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