Order set aside, matter remanded for limitation issue determination. Appeals allowed on remand.

The impugned order was set aside, and the matter was remanded to the Commissioner for a determination on the issue of limitation and any associated penalties. The appellant was assured the opportunity to present their defense and adhere to principles of natural justice. Ultimately, all appeals were allowed through remand.

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Issues involved: Determination of assessable value of motor vehicles and limitation period for demand.

For the issue of assessable value, the judgment focused on whether the cost of the chassis in the manufacturing process should be considered as 100% or 110%, as per the practice of M/s Eicher Motors Ltd. The decision was influenced by a previous Larger Bench ruling in the case of M/s Eicher Motors Ltd. The appellant's plea on limitation was not addressed in the impugned order, leading to the demand being contested for the period from 1.11.04 to 31.03.07. The advocate requested setting aside the order and remanding the matter for a decision on the plea of limitation, a course of action agreed upon by the Revenue's representative. Consequently, the impugned order was set aside, and the matter was remanded to the Commissioner for a determination on the issue of limitation and any associated penalties. The appellant was assured the opportunity to present their defense and adhere to principles of natural justice. Ultimately, all appeals were allowed through remand.

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