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Commissioner of Central Excise, Delhi-III Versus M/s Danisco India Pvt Ltd

2015 (10) TMI 2065 - CESTAT NEW DELHI

Valuation - Inclusion of amount of sales tax retained - Held that:- During the relevant period there was CBEC Circular dated 30.06.2000 which provides that any amount of concession on sales tax retained by the respondent is not required to be added in the assessable value and there are certain judicial pronouncements of this Tribunal holding the same view in the case of Kinetic Engineering Ltd. (2012 (6) TMI 168 - CESTAT, MUMBAI) and Life Long India Pvt. Ltd. Vs. CCE Delhi-[2012 (3) TMI 349 - CE .....

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back - Decided in favour of assessee. - Appeal No. E/60423/2013-EX(DB) - Dated:- 19-8-2015 - Ashok Jindal, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri M S Negi, DR For the Respondent : Shri Punit Agarwal, Adv ORDER Per Ashok Jindal Revenue is in appeal against the impugned order. 2. The facts of the case are that respondent is manufacturer of excisable goods and registered with Central Excise department as well as Haryana Sales Tax Act, 1972. During the course of audit, i .....

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e is that amount retained by the respondent who form part of the Income on account of sales tax are required to be added in the assessable value of the goods sold by them in terms of Section 4 (3) (d) of Central Excise Act, 1944. Therefore, respondents are liable to pay duty on the amount of sales tax retained by the respondent. The show cause notice was issued to the respondent by extending the period of limitation and demand of duty and also penalty. The adjudicating authority confirmed the de .....

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Further, it was revealed that amount of Sales Tax has been collected from the buyers / customers and retained by the respondent as per the tax waiver scheme of the Government of Haryana. Therefore, it was alleged that the amount retained by the respondents should form part of income on account of sale of goods and required to be added in the assessable value of the goods sold by them in terms of section 4(3)(d) of Central Excise Act 1944. Therefore, the respondents are liable to pay duty on the .....

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ngineering Ltd. Vs. CCE Pane, Nagpur-2012 (283) ELT 229 (Tri-Mum) . The respondent are not liable to pay duty or to be added in the assessable value the amount of sales tax concession retained by them. Aggrieved from the said orders Revenue is before us. 4. Heard the parties. Considered the submission. 5. The issue has been settled by the Hon'ble Apex Court in the Case of Maruti Suzuki India Ltd. Vs. CCE Delhi-2014 (307) ELT 625 (SC) and Super Synotex (India) Ltd. Vs. CCE Jaipur-2014 (301) E .....

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