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TMI Blog2018 (10) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (9) TMI 229 - SUPREME COURT] wherein it has been held that the amount retained by the assesse on account of VAT concession given by the Haryana State Government, the said amount is required to be added in the assessable value. Extended period of limitation - Held that:- The period in dispute is 2001-2004 & 2005 and the show cause notice has been issued on 30.03.2007 by invoking extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government under Rule 28-C of The Haryana General Sales Tax Rules, 1975. Initially, the appellant collected the VAT from the customers and the payment of VAT was deferred but later on, the appellant retained certain amount with them and balance amount was remitted to the State Government on account of VAT as per the scheme. The Revenue entertained a view that the amount retained by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Haryana State Government, the said amount is required to be added in the assessable value, therefore, we hold that on merits, the appellant have no case. 4. We further find the fact that the period in dispute is 2001-2004 2005 and the show cause notice has been issued on 30.03.2007 by invoking extended period of limitation, therefore, in terms of the CBEC Circular No. F/1063/2/2018-CX dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had held that amount of sales tax concession retained by the respondent is required to be added in the assessable for levy of Central Excise Duty. However CESTAT held that extended period of limitation would not apply. Deciding the departmental appeal, High Court has held that CESTAT in its order has observed that under Circular dated 30-6-2000 CBEC had clarified that such amount retained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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