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TMI Blog2016 (9) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of concession on sales tax retained by the respondent is not required to be added in the assessable value and there are certain judicial pronouncements of this Tribunal holding the same view in the case of Life Long India Pvt. Ltd. vs. CCE [2012 (3) TMI 349 - CESTAT NEW DELHI]. views as taken by the circular and Tribunal has been negated by the Apex Court - extended period of limitation not i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding of the adjudicating authority that the Sales tax/VAT amounts collected by the assessee from their customers were retained by them and not paid to the Haryana Government? (iii) Whether the Hon'ble Tribunal was correct in dropping the demand towards duty pertaining to the extended period of limitation when it had itself relied upon the judgment of Hon'ble Apex Court in the case of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession on sales tax retained by the respondent is not required to be added in the assessable value and there are certain judicial pronouncements of this Tribunal holding the same view in the case of Kinetic Engineering Ltd.(Supra) and Life Long India Pvt. Ltd. vs. CCE Delhi, 2013 (292) ELT 88 (Tri-Del.) As there were view taken by the CBEC Circular and this Tribunal in favour of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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