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TMI Blog2005 (2) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of Aerrater Water. Show cause notice was issued to them proposing recovery of differential duty on account of deductions claimed in Terms of Section 4(4)(d) of Central Excise Act, 1944; in respect of Turnover Tax leviable under Sales Tax Act, 1959. It was held by adjudicating authority that turn over tax recovered from customers but not paid/payable to the State Government wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion from the wholesale price where it (turnover tax) is not paid/payable because the unit was exempted from payment of Turnover Tax. "Turnover Tax" is an admissible deduction if it is paid/payable. The unit was exempted from payment of "Turnover Tax" at the relevant time, as the unit is in a backward area as stated by the assessee in para-2 of their reply dated 10-10-97 to the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (84) E.L.T. 164 (S.C.) (c) Modi Rubber Ltd. - 1996 (84) E.L.T. 173 (S.C.). (b) The Show cause notice in this case dated 28-8-1992 proposing the denial of deduction of Turn over Tax, was issued on the grounds that the same was not recoverable from the Customers in terms of State Sales Tax laws. Whereas, Respondent recovered the same. The liability of Turn over Tax is not in dispute. Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arh-II - 2002 (147) E.L.T. 820 (Tri.-Del.). The entire demand is hit by bar of limitation. (c) It is found that the Basic Manual of Department Instructions on Excisable Manufacture Product, pages 102 103 of the 3rd Edition, wherein based on the opinion of Ministry of Law has been mentioned that the Central Excise Salt Act does not stipulate the taxes which are not included in the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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