2019 (5) TMI 462

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....ECHNICAL) Smt. Raginee Goyal, CA for the Appellant (s) Shri S.S. Chattopadhyay, Supdt. (AR), for the Respondent(s) ORDER Per: Shri V. Padmanabhan The issue involved in all these appeals is identical and hence these appeals are taken up for a decision through this common order. The details of the appeals being disposed off through this common order are as follows : Sl No. Appeal No. Party Name O/A No. Dt. Of SCN Period involved 1. E/77578/18 Shree Sai Vamika Ind. (COD Misc. Petn.) 98/GHY/CE(A) GHY/2017 08.12.2015 Dec,11 to Mar,15 2. E/76537/17 M/s. K. C. & Sons. 56/GHY/CE(A) GHY/2017 30.12.2014 Jan 2013 to Oct, 2014 3. E/76807/17 M/s. Griha shakti Steels Pvt. Ltd......

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....VAT/Sales Tax collected. Only the balance 1% was required to be deposited with the State Government. 4. The Department was of the view that in terms of Section 4 of the Central Excise Act, 1944, the amount of VAT/Sales Tax recovered by the appellants and retained by them was to be included in the assessable value for payment of Central Excise duty. Accordingly, the Department proceeded to include such VAT amounts retained by the appellants in the assessable value and issue Show Cause notices for recovery of differential amount of the Central Excise duty. The show cause notices were issued for demand of differential duty for a period of 5 years from the dates of SCN on the strength of allegation of suppression. The original authority conf....