2019 (4) TMI 1253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dr. Samir Chakraborty, Sr. Advocate & Shri R.K. Singha, Sr. Executive for the Respondent (s) ORDER Per Bench : The present appeal is filed by the Revenue against the Order-in-Original No.40/Commissioner/CE/Kol.IV/2008 dated 31.12.2008. 2. The respondent has a unit for the manufacture of various excisable goods falling under Chapter 73 & 84 of the first schedule to the Central Excise Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gly, show-cause notice dated 14.03.2008 was issued. The Adjudicating authority dropped the demand for differential Central Excise duty worked out by adding sales tax incentives to the assessable value. Revenue has challenged the impugned order in the present appeal. 3. The ld. D.R., Shri S. Mukhopadhyay, for the Revenue, submitted that subsequent to passing of the impugned order, the issue has ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... He fairly conceded that the issue stands decided by the Hon'ble Apex Court in favour of the Revenue on merit. However, he brought to notice the Circular issued by CBEC vide Circular No.1063/2/2018-CX dated 16.02.2018, in which among others, the issue regarding inclusion of sales tax incentive amount in the value has been clarified. CBEC has referred to the decisions of the Hon'ble Supreme Court i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is required to be included in the assessable value has been decided by the Hon'ble Supreme Court in the decisions as discussed above. As per Scheme of the West Bengal Incentive Scheme, 1999, the assessees subscribing to such Scheme are allowed retention of the sales tax collected by them on the goods sold without depositing the same to the Sales Tax Department. The decision of the Hon'ble Supreme....