sales tax remission whether to be included in central excise assessable value

[SUKANTA DAS]

As per the NEIIP 1997 There is a sales tax remission,In invoice excise duty is charged on assessable value and after that sales tax charged but due to remission we are not paying it to sales tax authority. Central excise now demanding the excise duty on sales tax remission value. pl reply on it

[YAGAY andSUN]

It is settled legal position that excise duty is not payable on the sales tax amount which is collected from the customers but not being paid to the Government due to existence of promotional measures granted by the Sales Tax Department.

[SUKANTA DAS]

Can you pl help me by providing the legal cases references for which case  is pending in court 

AI Summary

Sales tax remission exclusion from excise assessable value affirmed where tax collected but remitted under incentive schemes. Whether sales tax remission must be included in the central excise assessable value when sales tax is collected from customers but not remitted due to promotional remission schemes; the position asserted is that excise duty is not payable on the portion of sales tax not remitted to the Government because of such remissions.