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2019 (5) TMI 462 - AT - Central ExciseValuation - inclusion of amount of VAT/Sales Tax recovered by the appellants and retained by them in assessable value - Section 4 of the Central Excise Act, 1944 - HELD THAT:- The issue involved in the present case stands decided against the appellant by the Hon’ble Supreme Court in the case of Super Synotex (India) Ltd. V CCE Jaipur [2014 (3) TMI 42 - SUPREME COURT] - The Apex Court held that the amount of sales tax concession retained by the manufacturer is required to be added to the assessable value for paying the Central Excise duty. The demand is to be restricted within the normal time limit - the matter to original authority only for the limited purpose of re quantifying the demand falling within the normal period of limitation - appeal allowed by way of remand.
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