(M.R. Shah and B.V. Nagarathna, JJ.)
Rajasthan Prime Steel Processing Center Pvt. Ltd. _________ Appellant;
v.
Commissioner Central Excise and CGST _______________ Respondent.
Civil Appeal No. 467 of 2022, decided on February 14, 2022
The Order of the court was delivered by
Order
1. We are in complete agreement with the view taken by the Tribunal so far as the main issue is concerned, whether the amount of compensation received by the appellant can be included for the purpose of valuation.
2. Shri V. Sridharan, learned senior counsel appearing on behalf of the appellant has submitted that one another issue with respect to extended period of limitation and the consequential penalty was raised before the Tribunal which has not been dealt with by the Tribunal. For the aforesaid issue, namely, whether the extended period of limitation could have been invoked or not and the consequential penalty, in the peculiar facts and circumstances of the case, we relegate the appellant to file a review application before the Tribunal and if such a review application is filed within a period of four weeks from today, the same be entertained and the learned Tribunal to take appropriate decision on the same in accordance with law and on its own merits.
3. With this, the Civil Appeal stands dismissed/disposed of.
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