2012 (2) TMI 506

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....dvocate with Shri Nirav P. Shah, Advocate for the appellant Shri Navneet, Addl. Comm(AR) for the respondent JUDGEMENT Per: Mr. P.R. Chandrasekharan, Member (Technical) The appeal and the stay applications are directed against Order-in-Original No. 13/BR-13/Th-1/2011 dated 30.03.2011 passed by the Commissioner of Central Excise, Thane I. 2. The facts arising for consideration in this....

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....on leading to short payment of Central Excise duty to the tune of Rs. 1,92,75,924/-. Accordingly, they issued a show-cause notice dated February 9, 2011 demanding Central Excise duty of Rs. 1,92,75,924/- invoking the extended period of time. The said show-cause notice was adjudicated vide the impugned order and the adjudicating authority confirmed the duty of Rs. 1,92,75,924/- under the provisions....

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....es and on this ground also demand is unsustainable. Finally he relies on the judgment of the Tribunal in the case of Kinetic Engg. Works in order no. A-709-717/11-EB-CII dated 25.8.2011 wherein an identical issue was considered by this Tribunal and this Tribunal held that sales tax incentives received cannot be included in the assessable value of the goods for the purpose of levy of excise duty. ....