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Principal Commissioner of Central Excise Gurgaon Versus M/s NHK Spring India Ltd.

2016 (9) TMI 981 - PUNJAB & HARYANA HIGH COURT

Whether the Hon'ble Tribunal was correct in dropping the demand towards pertaining to the extended period of limitation when it had itself relied upon the judgment of 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 it was held that amount of sales tax concession retained by the respondent is required to be added in the assessable value - Held that:- .....

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r passed by the Tribunal in favour of the assessee has also been referred to. Hence, the assessee cannot be said to be at fault and the extended period of limitation was not available. - Decided against the Revenue - CEA No. 28 of 2016 (O&M) - Dated:- 9-8-2016 - Rajesh Bindal And Harinder Singh Sidhu, JJ. Mr. Tajender K. Joshi, Advocate for the appellant ORDER Rajesh Bindal, J. The revenue has filed the present appeal on the following substantial questions of law arising out of the order dated 1 .....

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retained by them and not paid to the Haryana Government? (iii) Whether the Hon'ble Tribunal was correct in dropping the demand towards pertaining to the extended period of limitation when it had itself relied upon the judgment of 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) ELT 273 wherein it was held that amount of sales tax concession retained by the respondent is required .....

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and the respondents had intentionally not done so? (vi) Whether the Hon'ble Tribunal was justified in setting aside the consequential penalty imposed upon the respondent in respect of the period that was admittedly within limitation and the demand for which was confirmed by the Tribunal itself Learned counsel for the appellant submitted that though the issue has been decided on merits in favour of the revenue referring the judgment of Hon'ble the Supreme Court in case of Maruti Suzuki I .....

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