https://www.taxtmi.com/caselaws?id=379092 Retained sales tax incentive is includible in the aggregate value of clearances for determining eligibility under the small scale industry exemption, and duty becomes payable once the exemption threshold is crossed. Where the demand is based on that inclusion, it is confined to the normal limitation period rather than the extended period. On the facts noted, penalty was not warranted and was deleted. The matter was remanded only for re-quantification of the demand within the normal limitation period. en-us Mon, 21 Jan 2019 00:00:00 +0530 Sat, 27 Apr 2019 06:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379092 Retained sales tax incentive is includible in the aggregate value of clearances for determining eligibility under the small scale industry exemption, and duty becomes payable once the exemption threshold is crossed. Where the demand is based on that inclusion, it is confined to the normal limitation period rather than the extended period. On the facts noted, penalty was not warranted and was deleted. The matter was remanded only for re-quantification of the demand within the normal limitation period. Case-Laws Central Excise Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379092