https://www.taxtmi.com/caselaws?id=368995 Amounts retained by an assessee under the Haryana VAT concession scheme were held includible in the assessable value for central excise duty, following the settled position and controlling Supreme Court precedent. However, the demand was raised for an earlier period by invoking the extended period of limitation, and the extended period was found unavailable in light of the departmental circular and lack of clarity at the relevant time. As the recovery depended entirely on extended limitation, the demand could not survive. The valuation issue was decided against the appellant, but the impugned order was set aside because the demand was barred by limitation. en-us Thu, 06 Sep 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368995 Amounts retained by an assessee under the Haryana VAT concession scheme were held includible in the assessable value for central excise duty, following the settled position and controlling Supreme Court precedent. However, the demand was raised for an earlier period by invoking the extended period of limitation, and the extended period was found unavailable in light of the departmental circular and lack of clarity at the relevant time. As the recovery depended entirely on extended limitation, the demand could not survive. The valuation issue was decided against the appellant, but the impugned order was set aside because the demand was barred by limitation. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368995