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C.C.E. Delhi-III Gurgaon Versus M/s. NHK Spring India Ltd., M/s. Innovative Tech Pack Ltd., M/s. Spaceage Switchgears Ltd., M/s. Neel Metal Products Ltd., M/s. Hi Lex India Pvt. Ltd.

2015 (8) TMI 1320 - CESTAT NEW DELHI

Valuation - includability - amount of sales tax concession retained by the respondent - 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 respondent is required to be added in the assessable value. Therefore, the issue is no mor .....

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is sought to be demanded from the respondent are set aside. Consequently, the penalties on the respondents are not imposable. - Appeal allowed by way of remand - E/60444, 60424 & 60546/2013-EX(DB), E/50461 & 51083/2014-EX(DB), With E/CO/50404/2015 - FINAL ORDER NO. 52630-52634/2015-EX(DB) - Dated:- 19-8-2015 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Appearance: Shri M.S. Negi, DR for the Appellants Shri B.L. Narsimhan & Shri S K Pahwam Shri Vijay Ku .....

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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 amount of sales .....

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Vs. CCE Pune, Nagpur-2012 (283) ELT229 (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. 3. Heard the parties. Considered the submission. 4. 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) ELT 273 (SC) wherein Ho .....

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