2019 (4) TMI 1536

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....TECHNICAL) None for the Appellant Shri S. Mukhopadhyay, Suptd. (A. R.) for the Revenue ORDER PER CORAM The present appeals are against the Order-in-Appeal No. 19- 21/SLG/2009 dated 05/06/2009 passed by the Commissioner (Appeals), Kolkata-IV. 2. The appellants are manufacturers of Portland cement. The dispute pertains to the period 2004 to 2006-07. During this period, the appellants manu....

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....the component of Sales Tax retained by the appellants. This resulted in the appellants crossing the duty free exemption limit of Rs. 1 crore for the aggregated value of clearance earlier in the particular financial year and resulted in a demand for differential duty. The demands for differential duty so raised by issue of Show Cause Notice, were dropped by the Original Adjudicating Authority. Thes....

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.... DR. 5. Ld. DR submitted that the issue has been decided by the Hon'ble Supreme Court in the case of Commissioner of Central Excise Jaipur-II Vs. Super Synotex India Ltd. reported in 2014 (301) ELT 273 (SC). Similar view has been taken by the Apex Court in the case of Maruti Suzuki India Ltd. reported in 2014 (307) ELT 625 (SC). He further submitted that even though the rate of duty on cement du....

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.... the amount of Service Tax retained by the appellants in a particular financial year is required to be included in the total aggregated value of clearances made in the said financial year. Duty is payable on the value of clearances, in excess of Rs. 1 crore limit specified in Notification No. 08/2003. For the clearances made after crossing the said limit, duty becomes payable at specific rates to ....