2012 (11) TMI 296

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....e Appellant filed this appeal against the Order-in-Appeal No. 200/JSR/CEX/Appeal/2005 dated 2nd September, 2005, whereby the learned Commissioner (Appeals) upheld the Lower Adjudicating Authority's Order. 2. None present for the Appellant despite notice nor there is any request for adjournment. On earlier occasion also, the appeal was dismissed for non-Prosecution. In the circumstances, after hea....

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....liability. 5. The contention of the learned A.R. is that only tax should deductable and not liability. The Appellants could not produce any evidence that this liability has been converted into tax liability. In support of his contention, the learned A.R. placed reliance on the Tribunal's decision in the case of Bharat Roll Industry Pvt. Ltd. v. Commissioner of Central Excise, Haldia reported in 2....

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....that Central Sales Tax collected from the buyers and not paid, required to form part of assessable value for Excise duty purposes is not in conformity with the decision of the Hon'ble Supreme Court. The Hon'ble Supreme Court in the case of Modipon Fibre Company (supra) held in Para 12 of the said order as follows:-     Para 12. It is true that the explanation to Section 4(4)(d)(ii)....