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TMI Blog2019 (5) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of sales tax concession retained by the manufacturer is required to be added to the assessable value for paying the Central Excise duty. The demand is to be restricted within the normal time limit - the matter to original authority only for the limited purpose of re quantifying the demand falling within the normal period of limitation - appeal allowed by way of remand. - Ex. Misc. Application (COD) No. 76419 of 2018 And Ex. Appeal No. 77578/2018, 76537 of 2017, 76807 of 2017, 76897 of 2017, 76950 of 2017, 77012 of 2017, 75459 of 2018, 76022 of 2018 - MO No. 75643/2019 & FO No. 75450 - Dated:- 25-4-2019 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Smt. Raginee Goyal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Bhuyan Associates Pvt. Ltd. (Printing Unit) 81/GHY/CE(A) GHY/2017 24.11.2014 Nov.2009 to Jan,2014 5. E/76950/17 M/s. York Print Pvt. Ltd. 78/GHY/CE(A) GHY/2016-17 10.11.2014 Oct. 2009 to Mar, 2014 6. E/77012/17 M/s. Adhunik Electrodes 72/GHY/CE(A) GHY/2016-17 05.08.2014 July 2009 to Mar, 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the view that in terms of Section 4 of the Central Excise Act, 1944, the amount of VAT/Sales Tax recovered by the appellants and retained by them was to be included in the assessable value for payment of Central Excise duty. Accordingly, the Department proceeded to include such VAT amounts retained by the appellants in the assessable value and issue Show Cause notices for recovery of differential amount of the Central Excise duty. The show cause notices were issued for demand of differential duty for a period of 5 years from the dates of SCN on the strength of allegation of suppression. The original authority confirmed the demand for payment of differential duty and the first Appellate Authority upheld the same. Against such Orders-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in the case of Super Synotex (India) Ltd. V CCE Jaipur (Supra). The Apex Court held that the amount of sales tax concession retained by the manufacturer is required to be added to the assessable value for paying the Central Excise duty. However, in terms of CBEC s circular as well as the Hon ble Guwahati High Court s decision (Supra) such demand is to be restricted within the normal time limit. We order accordingly. 10. In view of the above discussions, we modify the impugned orders and remand the matter to original authority only for the limited purpose of re quantifying the demand falling within the normal period of limitation. In the circumstances of the case, we find no reason to impose any penalty and set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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