https://www.taxtmi.com/caselaws?id=186703 The Tribunal held that the sales tax concession retained by the respondent must be added to the assessable value of goods sold. The demands related to the extended period were set aside, and penalties were deemed non-imposable based on the Apex Court's decisions overruling previous interpretations. The case was remanded to the adjudicating authority to quantify the demand within the limitation period, to be paid by the respondent along with interest within 30 days. en-us Wed, 19 Aug 2015 00:00:00 +0530 Tue, 27 Sep 2016 23:51:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186703 The Tribunal held that the sales tax concession retained by the respondent must be added to the assessable value of goods sold. The demands related to the extended period were set aside, and penalties were deemed non-imposable based on the Apex Court's decisions overruling previous interpretations. The case was remanded to the adjudicating authority to quantify the demand within the limitation period, to be paid by the respondent along with interest within 30 days. Case-Laws Central Excise Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186703