2015 (8) TMI 1320

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....CO/50404/2015 - FINAL ORDER NO. 52630-52634/2015-EX(DB)<br>Central Excise<br>Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Appearance: Shri M.S. Negi, DR for the Appellants Shri B.L. Narsimhan & Shri S K Pahwam Shri Vijay Kumar, Advocates for the Respondents Per Ashok Jindal: The Revenue is in appeal against the impugned orders. 2. As all the a....

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....1944. Therefore, the respondents are liable to pay duty on the amount of sales tax concession retained by them. The show cause notices were issued by invoking extended period of limitation to demand duty and 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 al....

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....the assessable value. Therefore, issue is no more res integra. In these circumstances, we hold that the impugned orders are not correct on merits. 5. 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 add....