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2018 (10) TMI 961 - AT - Central ExciseValuation - inclusion of amount retained by the assesse on account of VAT concession given by the Haryana State Government in assessable value - extended period of limitation - Held that:- The issue has already been decided by the Hon’ble Apex Court in the case of Maruti Suzuki India Ltd. [2014 (9) TMI 229 - SUPREME COURT] wherein it has been held that the amount retained by the assesse on account of VAT concession given by the Haryana State Government, the said amount is required to be added in the assessable value. Extended period of limitation - Held that:- The period in dispute is 2001-2004 & 2005 and the show cause notice has been issued on 30.03.2007 by invoking extended period of limitation, therefore, in terms of the CBEC Circular No. F/1063/2/2018-CX dated 16.02.2018, extended period of limitation is not invokable. As entire demand sought to be demanded from the appellant by invoking the extended period of limitation therefore the demand is not sustainable on account of limitation - appeal allowed on limitation.
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