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The appellants are required to include pool cancellation charges, pool lifting charges, penalty on dealers and cancellation charges in the assessable value of motor vehicles as per Section 4 of the Central Excise Act, 1944. The CESTAT held that these charges relate to the transaction of sale and are payable by the buyer to the assessee in connection with the sale. All demands are sustained, however, penalties are set aside and cum-duty benefit is ordered to be accorded. Appeal allowed in part.
The appellants are required to include pool cancellation charges, pool lifting charges, penalty on dealers and cancellation charges in the assessable value of motor vehicles as per Section 4 of the Central Excise Act, 1944. The CESTAT held that these charges relate to the transaction of sale and are payable by the buyer to the assessee in connection with the sale. All demands are sustained, however, penalties are set aside and cum-duty benefit is ordered to be accorded. Appeal allowed in part.
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