2015 (10) TMI 2065

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....ok Jindal Revenue is in appeal against the impugned order. 2. The facts of the case are that respondent is manufacturer of excisable goods and registered with Central Excise department as well as Haryana Sales Tax Act, 1972. During the course of audit, it was observed that the appellant has collected Sales Tax from the buyers / customers at the prevailing rate of service tax but as per concessio....

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....lso penalty. The adjudicating authority confirmed the demand of duty on account of sales tax concession retained by the respondent along with interest and penalty was also imposed. The said order was challenged by the respondents before the learned Commissioner (Appeals). 3. The respondents are manufacturer of excisable goods and registered with Central Excise department as well as Haryana Sales ....

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....nd also for imposition of penalty. The adjudicating authority confirmed the demand of duty on the amount of sales tax concession retained by the respondent along with interest and penalty were also imposed. The said orders were challenged by the respondent before the Ld. Commissioner (A) who relied on the decision of this Tribunal in the case of Kinetic Engineering Ltd. Vs. CCE Pane, Nagpur-2012 (....

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....nt is that if they pay 50% of the sales tax to the Haryana Government in one go, same shall be deemed to be 100% payment of sales tax. This concession has been granted by Haryana Sales Tax department but it is a fact that the respondent has retained 50% of the Sales tax collected by them from the customers with them as an additional consideration of the goods sold to the buyers. In that circumstan....