https://www.taxtmi.com/caselaws?id=447734 CESTAT Kolkata held that sales tax concession retained by appellant must be included in assessable value for Central Excise duty, following SC precedent in Super Synotex case. However, extended limitation period was improperly invoked as appellant did not suppress information, having relied on conflicting tribunal decisions. Penalty under Section 11AC was set aside since no suppression occurred. Appeal partially allowed with matter remanded for duty calculation under normal limitation period with consequential relief. en-us Wed, 06 Dec 2023 00:00:00 +0530 Thu, 04 Jan 2024 09:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447734 CESTAT Kolkata held that sales tax concession retained by appellant must be included in assessable value for Central Excise duty, following SC precedent in Super Synotex case. However, extended limitation period was improperly invoked as appellant did not suppress information, having relied on conflicting tribunal decisions. Penalty under Section 11AC was set aside since no suppression occurred. Appeal partially allowed with matter remanded for duty calculation under normal limitation period with consequential relief. Case-Laws Central Excise Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447734