2023 (7) TMI 1547

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....abhi Sinha, Advocate, Shri B L Yadav, Advocate, Shri B.L. Yadav, Advocate For the Respondent: Shri Rakesh Agarwal, Authorized Representatives of the Department, Shri Rakesh Agarwal, Authorized Representatives of the Department, Shri Rakesh Agarwal Authorized Representatives of the Department, Shri Rakesh Agarwal, Authorized Representatives of the Department, Shri Rakesh Agarwal, Authorized Representative of the Department, Shri Rakesh Agarwal, Authorized Representatives of the Department, Shri Rakesh Agarwal, Authorized Representative of the Department DR. RACHNA GUPTA 1. These appeals have been filed to assail the Order-in-Appeal No. 48-57(SM) CE/JPR/ 2019 dated 28.02.2019 and 208210(SM)/CE/JPR/2019 dated 26.06.2019. The details o....

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....ion that by adjusting the said amount as was received under various VAT 37B challans towards their subsequent sales tax liability, they actually have retained the said amount which otherwise was includable in the transaction value in terms of Section 4(3) (d) of the Act. Accordingly the excise duty of respective amount as mentioned in above table was alleged to be a short payment and was proposed to be recovered vide show cause notice no. 2015 dated 2.09.2016. The Proposal was confirmed by the original adjudicating authority vide respective orders as mentioned in the table above. The appeals against the said order have been rejected vide the two impugned common orders-in-appeal. 3. We have heard the parties. It has been brought to the no....

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....he case of Super Synotex India Ltd. (supra) is not applicable. (D) Under the facts and circumstances, the appellant have received VAT subsidy (directly affecting the selling price of the goods), as held by the Member (Technical) OR It is not a case of VAT subsidy, affecting or depressing the selling price of the goods, as held by the Member (Judicial). (E) The provisions of Section 9 of Rajasthan VAT Act has not been considered in the case of Shree Cement Ltd. (supra) leading to erroneous judgment in the said case, as held by the Member (Technical) OR The provisions of Section 9 of Rajasthan VAT Act 2003 has got no application in the facts of the present case, as held by the Member (Judi....