Sales Tax Concession Must Be Included in Assessable Value for Central Excise Duty, Applies Only to Normal Limitation Period.

Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of Central Excise duty. - However, the same is to be included in the transaction value but not in the MRP based value - Demand confirmed for the normal period of limitation only - AT .....

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