2020 (3) TMI 1207

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....Ms. N. Hawelia, learned counsel for the petitioner.   2. Issue notice, returnable in 3 (three) weeks. 3. Mr. S. C. Keyal, learned Asstt. SGI, accepts notice on behalf of all the respondents.   4. The present petition has been filed to sustain the impugned order dated 26.03.2018. The impugned order has been passed by the Additional Commissioner, CGST & CX, Guwahati upholding the ....

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....1) ELT 273 (SC) that an amount retained by the SSC is not required to be added to the assessable value and further clarifying that the extended period would not be available to the department to raise the demand. It has been submitted that the said circular was also referred to by this Court in C.Ex. Appeal No.6/2018 which was disposed of on 22.05.2018 with similar observations that decision has a....

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....ended period of limitation as provided under the Section 11A(4) of the Central Excise Act, 1944 is invocable in this case and accordingly, it has been submitted that this impugned order dated 26.03.2018 is liable to be suspended.   6. Mr. S. C. Keyal, learned Asstt. SGI, further submits that it has been clearly mentioned in the impugned order itself that a person deeming himself aggrieved ....

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....e issue, availability of alternative remedy may not be bar to approach this Court.   8. After hearing the parties, this Court is of the view that since it has been clearly mentioned in para-12.2 of the circular dated 16.02.2018 issued by the Department of Revenue that the extended period would not be available to raise the demand, which has also been perused by this Court, this Court is of....