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2023 (7) TMI 356 - AT - Central ExciseUndervaluation of goods - non-inclusion of the VAT amount collected under the Assam Value Added Tax Act, 2003 and retained by them in violation of Section 4 of the Central Excise Act, 1944 - period May 2010 to April 2012 - Suppression of facts or not - extended period of limitation - HELD THAT:- The present issue has arisen on account of the decision of the Hon’ble Supreme Court in the case of Super Synotex (India) Ltd. Vs. CCE Jaipur [2014 (3) TMI 42 - SUPREME COURT], wherein the Hon’ble Apex Court has approved the inclusion of the Sales Tax retained in the assessable value. It is observed that after the decision of the Hon’ble Supreme Court, many High Courts and Tribunals have decided that in this issue there was no suppression involved and hence extended period of limitation not applicable. The Appellants particularly cited the decision of Hon’ble Punjab and Haryana High Court in the case of Microtek Forgings [2016 (9) TMI 784 - PUNJAB AND HARYANA HIGH COURT] and subsequent clarification issued by Board vide Circular No. 1063/2/2018-CX dated 16/02/2018, in support of their contention that extended period not invocable in this case. After carefully considering the Board’s Circular, the decision of Hon’ble Punjab and Haryana High Court in the case of Microtek Forgings and the decision of the Hon’ble Supreme Court in the case of Super Synotex, it is observed that there is no suppression involved in these cases and accordingly, extended period cannot be invoked to demand the duties - the demand in the appeal filed by Appellant 1 pertains to the period from April 2010 to March 2015 and the Notice was issued on 05/05/2015. Thus, after excluding the extended period of limitation, the Appelant 1 is liable to pay the duty for the normal period along with interest. In respect of Appellant 2, since the entire demand is set aside, their application for cancellation of Registration can be considered by the department now. the demands in respect of normal period is confirmed - demand pertains to the extended period set aside - appeal disposed off.
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