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TMI Blog2019 (4) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue ORDER PER CORAM The present appeal is against the Order-in-Appeal No. 1921/SLG/2009 dated 05/06/2009. The impugned order has decided the issue in respect of three appellants but out of three, only M/s. Maynaguri Silicate is in appeal in the present proceedings. 2. The brief facts are that the appellant company is a manufacturer of Sodium Sili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hopadhyay, Ld. DR. 5. The Ld. Consultant submitted at the outset that the issue stands decided against the appellant by the Hon'ble Supreme Cout in the case of Super Synotex (India) Ltd. Vs. CCE Jaipur, 2014 (301) ELT 273 (SC). But he submitted that the appellant will be entitled to the benefit of limitation in view of the CBEC circular No. 1063/2/2018-CX dated 16/02/2018. For the same circular, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled by the Hon'ble Supreme Court in the case of Super Synotex (India) Ltd. Vs. CCE Jaipur (Supra), wherein the Apex Court has approved the inclusion of the retail Sales Tax in the assessable value with the following observations: "23. In view of the aforesaid legal position, unless the sales tax is actually paid to the Sales Tax Department of the State Government, no benefit towards excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other things) vide their circular No. 1063/2/2018-CX dated 16/02/2018. The relevant portion of the Circular is extracted below:- "12. Decision of the Hon'ble High Court of Punjab & Haryana dated 12.08.2016 in the case of Microtek Forgings CEA No. 32/2016 [2016-TIOL-1866-HC-P&H-CX]." 12.1 Department has accepted the order of the Hon'ble High Court where the Hon'ble Court relying on the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee is not required to be added to the assessable value. This view was negated by Apex Court in the above said orders. Since there was no clarity on the issue, the assessee cannot be said to be at fault, hence extended period would not be available to raise the demand. 11. After carefully considering the CBEC Circular and the decision of the Apex Court, we are of the view that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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