Punjab-Haryana High Court
Pr. Commissioner Of Central ... vs M/S Ucal Fuel Systems Ltd on 16 February, 2018
Author: Rajesh Bindal
Bench: Rajesh Bindal, Harinder Singh Sidhu
RA-CR No. 22-CII of 2017 in CEA No. 31 of 2016 -1-
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CM Nos. 4705-06-CII of 2017 in/and
RA-CR No. 22-CII of 2017 in
CEA No. 31 of 2016
Date of decision: 16.2.2018
Principal Commissioner of Central Excise, Gurgaon-II .... Applicant
vs
M/s Ucal Fuel Systems Limited .... Respondent
Coram: Hon'ble Mr. Justice Rajesh Bindal
Hon'ble Mr. Justice Harinder Singh Sidhu
Present: Mr. Tajender K. Joshi, Advocate, for the applicant-appellant.
Rajesh Bindal, J.
Review of the order dated 9.8.2016 passed by this Court dismissing the appeal has been prayed for in the Review Application.
It is submitted that the issue regarding addition of concessional amount of sales tax retained by the assessee is to be added in the assessable value of the goods. Issue has been settled by Hon'ble the Supreme Court in Commissioner of Central Excise, Delhi III vs Maruti Suzuki India Limited 2014 (15) SCC 56.
The applications for condonation of delay in filing and refiling the review application are allowed.
Keeping in view the aforesaid facts, order dated 9.8.2016 dismissing the appeal is recalled. The appeal is restored to its original number.
The Review Application stands disposed of.
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(Rajesh Bindal)
Judge
16.2.2018 (Harinder Singh Sidhu)
vs Judge
Whether speaking/reasoned : Yes/No
Whether reportable : Yes/No
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