TMI Blog2019 (4) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... earances made - reliance placed in the decision in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II VERSUS M/S. SUPER SYNOTEX (INDIA) LTD. AND OTHERS [ 2014 (3) TMI 42 - SUPREME COURT] . CBEC has issued a circular No. 1063/2/2018-CX dated 16/02/2018, in which, among others, the issue regarding inclusion of sale tax incentive amount in the value has been clarified. The Circular further clarified that the demand in such cases is to be restricted to the normal period. The differential duty, if any, is to be held as payable only for the period falling within the normal time limit. The extended time limit will not be available to Revenue to raise such demand. We direct the Original Adjudicating Authority to re-quantify the demand with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edetermined by including the component of Sales Tax retained by the appellants. This resulted in the appellants crossing the duty free exemption limit of ₹ 1 crore for the aggregated value of clearance earlier in the particular financial year and resulted in a demand for differential duty. The demands for differential duty so raised by issue of Show Cause Notice, were dropped by the Original Adjudicating Authority. These orders were challenged by Revenue before the Commissioner (Appeals), who passed the impugned order in which he reversed the decision of the Original Authority and upheld the demand for differential duty. This order of the Commissioner (Appeals), which is passed commonly for three manufacturers, is under challenge in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i India Ltd. (Supra) has laid down the law regarding inclusion of the value of the Sales Tax retained in the assessable value of goods manufactured and cleared. By following the decision of the Apex Court as above, the position which emerges is that the amount of Service Tax retained by the appellants in a particular financial year is required to be included in the total aggregated value of clearances made in the said financial year. Duty is payable on the value of clearances, in excess of ₹ 1 crore limit specified in Notification No. 08/2003. For the clearances made after crossing the said limit, duty becomes payable at specific rates to be determined on the basis of the quantum of clearances made. 8. It is further se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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