TMI Blog2018 (4) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... vernments have launched various schemes. As per the Industrial Policy, where the Central Govt. has given exemption from the payment of excise duty vide Notification No.20/2007 dated 25.04.2007. At the same time, the State Governments have also given the benefit of incentives under the VAT/Sales Tax and also from Central Sales Tax. These schemes vary from State to State, but the spirit is the same i.e. to promote the industrial development in the area. For maintaining uniformity and consistency in the law, it is expected that all the appeals will have to be decided in a similar manner which is lacking in the present case - matter remanded to the Adjudicating Authority to decide the issues de novo, but by providing reasonable opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd., M/s.Jumboo Packaging, M/s.River Valley Cement Corporation, M/s.Jumboo Roofings Tiles, M/s.Topcem India, M/s.Furnitech, M/s.BMB Foam Industry, M/s.Assam Roofing Ltd., M/s.North East Roofing Pvt.Ltd., M/s.PDP Steels Ltd., M/s.National Plasto Moulding, M/s.Dyna Roof Pvt.Ltd., M/s.Dochania Industries, M/s.Meghalaya Cements Ltd., M/s.Nezone Industries Ltd., M/s.North East Power Line Industries, M/s.Meghalaya Cast Alloys Pvt.Ltd., M/s.Cadhar Ispat Pvt.Ltd., M/s.Ladi Steel, Industries Pvt.Ltd. M/s.Meghalaya Bitchem Pvt.Ltd., M/s.A.A.Nutritions, M/s.Ri Bhoi Ispat Rolling Mills, M/s.Arihant Industries, M/s.Indomech Industries, M/s.Indomech Industries, M/s.Meghalaya Cast Alloys Ltd.,M/s.Pawan Castings Pvt.Ltd., M/s.Meghalaya Cast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is identical. Hence, all the appeals are disposed of by this common order for the sake of convenience. The delay in filing appeals in some cases is condoned for the reasons mentioned in the COD application and these appeals are also admitted. 2. Briefly stated the facts of the case are that the appellants have established the factories for industrialization in the north-east region where they enjoyed the benefit of Notification No.20/2007 dated 25.04.2007. In addition, the appellants were also enjoying the benefit of various types of subsidies as well as VAT/sales tax benefits. As per the industrial policy, the appellants were allowed to collect the VAT/sale tax from the customers as per the tariff and retain the same. However, at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the northeast region is different from Rajasthan and other States. It is the submission that the Government Industrial Policy and Incentive Policies are meant for promoting the establishment of factories/industries in the north-east region. Accordingly, the State Governments have asked for only 1% of VAT as a non-refundable deposit. The remaining amount of VAT collected can be retained by the appellants. The said amount is claimed as not includible in the value for the purpose of determination of the Central Excise duty. The appellants took the support from the ratio laid down in the following cases:- (i) Principal Commr. of C.Ex., Gurgaon-II v. UCAL Fuel Systems Ltd. [2017 (345) E.L.T. 77 (P H)], (ii) Man Industries (Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The demand was raised under section 4A of the Central Excise act, 1944, which is not the subject matter and outside the purview. In the cases of Appellant - M/s.Mega Alloys (Appeal No.E/75583/2017) and Appellant - M/s.Poddar Rubber Industries (Appeal No.E/75626/2017), the valuation was done under Rule 9. She also submits that in the case of Appellant - M/s.S.M.Polypack Industries (Appeal No.E/77061/2016), the appellant has paid the entire amount and no amount has been retained. 13. In the case of Appellant M/s.Deepak Cables India Ltd. (Appeal No.E/75665/2015) she also submits that full sales tax was deducted at source by the customers under the provisions of State tax law, irrespective of the fact that the appellant was eligible for in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries [2015 (320) E.L.T. 27 (S.C.)] 16. Opposing the claim of revenue neutrality, the Revenue has relied on the ratio laid down in the case of Star Industries v. Commissioner of Customs(Imports), Raigad [2015 (324) E.L.T. 656 (S.C.)]. 17. We have heard all the parties at length and gone through the bulky material available on record. To promote industrial development in the north-east India, the Union Govt. as well as State Governments have launched various schemes. As per the Industrial Policy, where the Central Govt. has given exemption from the payment of excise duty vide Notification No.20/2007 dated 25.04.2007. At the same time, the State Governments have also given the benefit of incentives under the VAT/Sales Tax and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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