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TMI Blog2019 (4) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4(4)(d) will not be available. Extended period of limitation - HELD THAT:- The Hon ble High Courts have taken the view that since there was no clarity on the issue, untill the issue is settled by the Apex Court the assessee is not said to be at fault. Hence, extended period would not be available to raise the demand - thus, restricted for normal period - penalty also set aside. The Adjudicating authority is directed to re-quantify the demand within the normal time limit, which is required to be paid along with interest. Appeal allowed in part. - Ex. Appeal No.184/09 - ORDER NO. FO/A/76999/2018 - Dated:- 16-11-2018 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessable value. Revenue has challenged the impugned order in the present appeal. 3. The ld. D.R., Shri S. Mukhopadhyay, for the Revenue, submitted that subsequent to passing of the impugned order, the issue has been decided by the Hon ble Supreme Court in the case of Commissioner of Central Excise, Jaipur II Vs. Super Synotex India Ltd. : 2014 (301) ELT 273 (SC). Similar view has been taken by the Apex Court in the case of Commr. of Central Excise, Delhi III Vs. Maruti Suzuki India Ltd. reported in 2014 (307) ELT 625 (SC). He submitted that the Apex Court has taken the view that unless the sales tax is actually paid to the Sales Tax Department of the State Government, no benefit towards Excise duty can be given under the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is required to be included in the assessable value has been decided by the Hon ble Supreme Court in the decisions as discussed above. As per Scheme of the West Bengal Incentive Scheme, 1999, the assessees subscribing to such Scheme are allowed retention of the sales tax collected by them on the goods sold without depositing the same to the Sales Tax Department. The decision of the Hon ble Supreme Court has made it clear that under such circumstances, the benefit of deduction of the sales tax amount under Section 4(4)(d) will not be available. As such, we are of the view that the demand for differential duty proposing in the show-cause notice is required to be upheld on merit. 6. We have also perused the Circular of the CBEC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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