https://www.taxtmi.com/caselaws?id=362044 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s decision to confirm duty and impose a penalty on the appellant for alleged non-payment of central excise duty on additional consideration of sales tax collected and retained. Citing precedents involving similar schemes, the Tribunal held that VAT amounts paid using subsidy challans under the Rajasthan Government scheme should not be included in the assessable value. Emphasizing the legality of such payments, the Tribunal concluded that the Revenue's position was incorrect, leading to the appeal being allowed. en-us Thu, 24 May 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362044 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals)'s decision to confirm duty and impose a penalty on the appellant for alleged non-payment of central excise duty on additional consideration of sales tax collected and retained. Citing precedents involving similar schemes, the Tribunal held that VAT amounts paid using subsidy challans under the Rajasthan Government scheme should not be included in the assessable value. Emphasizing the legality of such payments, the Tribunal concluded that the Revenue's position was incorrect, leading to the appeal being allowed. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362044