2008 (6) TMI 411 - AT - Central Excise

Summary

The case involved sales tax collected but not paid to the Sales Tax Authority due to exemption under the West Bengal Sales Tax Act, 1994. The Tribunal held that such sales tax should be included in the assessable value of goods. The duty demand and interest were upheld, but the penalty on the appellants was waived. The appeal was rejected except for the penalty waiver.