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Commissioner of Central Excise Delhi-III. Gurgaon Versus M/s. Ucal Fuel Systems Ltd., M/s. Microtek Forgings, & M/s. Shivam Autotech Ltd.

2015 (8) TMI 1319 - CESTAT NEW DELHI

Valuation - Inclusion of amount of sales tax concession retained by the respondent in the assessable value of goods sold in terms of section 4(3)(d) of Central Excise Act 1944 - Held that:- the issue has been settled by the Hon’ble Apex Court in the Case of Maruti Suzuki India Ltd. Vs. CCE Delhi [2014 (9) TMI 229 - SUPREME COURT] and Super Synotex (India) Ltd. Vs. CCE Jaipur [2014 (3) TMI 42 - SUPREME COURT] wherein Hon’ble Apex Court has held that amount of sales tax concession retained by the .....

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d in the assessable value and there are certain judicial pronouncements of this Tribunal holding the same view in the case of Kinetic Engineering Ltd. Vs. CCE Pune, Nagpur [2012 (6) TMI 168 - CESTAT, MUMBAI] and Life Long India Pvt. Ltd. Vs. CCE Delhi [2012 (3) TMI 349 - CESTAT NEW DELHI]. As there were view taken by the CBEC Circular and this Tribunal in favour of the respondent which has been negated by the Hon’ble Apex Court in the decision cited before us. Therefore, the extended period of l .....

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for the Appellants None for the Respondents Per Ashok Jindal: The Revenue is in appeal against the impugned orders. 2. As all the appeals are having common issue, therefore, all are disposed of by a common order. The respondents are manufacturer of excisable goods and registered with Central Excise department as well as Haryana Sales Tax Act 1972. During the course of audit it was observed that some amount were shown as capital receipts as sales tax subsidy from the Government of Haryana. Furth .....

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of sales tax concession retained by them. The show cause notices were issued by invoking extended period of limitation to demand duty and also for imposition of penalty. The adjudicating authority confirmed the demand of duty on the amount of sales tax concession retained by the respondent along with interest and penalty were also imposed. The said orders were challenged by the respondent before the Ld. Commissioner (A) who relied on the decision of this Tribunal in the case of Kinetic Engineeri .....

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