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2016 (9) TMI 784 - PUNJAB AND HARYANA HIGH COURT

2016 (9) TMI 784 - PUNJAB AND HARYANA HIGH COURT - 2016 (341) E.L.T. 218 (P & H) - Invocation of extended period of limitation - Valuation - inclusion of concession of sales tax retained by the assessee - the judgment of Hon'ble the Supreme Court in case of Maruti Suzuki India Ltd. vs. CCE Delhi,[2014 (9) TMI 229 - SUPREME COURT] is referred to - Held that: - CBEC Circular dated 30.06.2000 provides that any amount of concession on sales tax retained by the respondent is not required to be added .....

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ocate Rajesh Bindal, J. The revenue has filed the present appeal raising the following substantial questions of law arising out of the order dated 19.08.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short the Tribunal):- (i) Whether the CESTAT was right in dropping the demand towards duty pertaining to the extended period of limitation? (ii) Whether the Hon'ble Tribunal was correct in holding that the extended period of limitation was not invokable in .....

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h the intention to evade payment of duty? (iv) Whether the Hon'ble Tribunal was justified in dropping the demand towards duty pertaining to the extended period of limitation despite the finding of the adjudicating authority that the Sales tax/VAT amounts collected by the assessee from their customers were retained by them and not paid to the Haryana Government? (v) Whether the Hon'ble Tribunal was correct in dropping the demand towards duty pertaining to the extended period of limitation .....

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had held that the respondent had resorted to suppression of facts from the Department during the pertinent period and the same was done with the intention to evade payment of duty and the said finding of the adjudicating authority was not dealt with by the Hon'ble Tribunal? (vii) Whether the Hon'ble Tribunal was justified in setting aside the consequential penalty imposed upon the respondent when the Tribunal had itself held that the amount of sales tax concession retained by the respond .....

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n'ble the Supreme Court in case of Maruti Suzuki India Ltd. vs. CCE Delhi,2014(307) ELT 625 (SC) and Super Synotex (India) Ltd. vs. CCE Jaipur, 2014(301) ELT 273, however, on the ground of limitation, the issue was decided in favour of the assessee. Once the assessee was found to be at fault in view of the law laid down by Hon'ble the Supreme Court, the extended period of limitation should have been permitted. After hearing learned counsel for the appellant, we do not find any merit in t .....

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