https://www.taxtmi.com/caselaws?id=768264 CESTAT Hyderabad held that the SC judgment in Super Synotex (India) Ltd. regarding levy of Central Excise duty on sales tax amounts retained after availing state government pre-payment benefits applies only to periods after 01.07.2000 when transaction value concept was introduced under Section 4 of Central Excise Act. The Tribunal found the judgment did not consider pre-01.07.2000 period, making excise duty demand for period up to 30.06.2000 unsustainable. Appeal was partly allowed, distinguishing the applicability of the SC precedent based on statutory amendments. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768264 CESTAT Hyderabad held that the SC judgment in Super Synotex (India) Ltd. regarding levy of Central Excise duty on sales tax amounts retained after availing state government pre-payment benefits applies only to periods after 01.07.2000 when transaction value concept was introduced under Section 4 of Central Excise Act. The Tribunal found the judgment did not consider pre-01.07.2000 period, making excise duty demand for period up to 30.06.2000 unsustainable. Appeal was partly allowed, distinguishing the applicability of the SC precedent based on statutory amendments. Case-Laws Central Excise Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768264