2016 (9) TMI 784

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....n Sethi, Advocate for Mr. Amit Goyal, Advocate Rajesh Bindal, J. The revenue has filed the present appeal raising the following substantial questions of law arising out of the order dated 19.08.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short the Tribunal):- "(i) Whether the CESTAT was right in dropping the demand towards duty pertaining to the e....

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.... to the extended period of limitation despite the finding of the adjudicating authority that the Sales tax/VAT amounts collected by the assessee from their customers were retained by them and not paid to the Haryana Government? (v) Whether the Hon'ble Tribunal was correct in dropping the demand towards duty pertaining to the extended period of limitation when it had itself relied upon the j....

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....d in setting aside the consequential penalty imposed upon the respondent when the Tribunal had itself held that the amount of sales tax concession retained by the respondent is required to be added in the assessable value and the respondents had intentionally not done so? (viii) Whether the Hon'ble Tribunal was justified in setting aside the consequential penalty imposed upon the respondent....

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....e Tribunal has dealt with the issue of limitation in para no.5 of the order, which is extracted below:- "The respondents also contested the issue on limitation. We find that during the relevant period there was CBEC Circular dated 30.06.2000 which provides that any amount of concession on sales tax retained by the respondent is not required to be added in the assessable value and there are cert....