https://www.taxtmi.com/caselaws?id=88764 The Tribunal ruled in favor of both Mahindra and Maruti, holding that the cost of free after-sales services and pre-delivery inspection should not be included in the assessable value. The show cause notice issued to Mahindra was deemed illegal due to an incorrect issuing authority, but other notices were validated. For Maruti, the notice's allegations, not denied, justified invoking an extended limitation period. The case was remanded for further adjudication on advertisement costs. en-us Fri, 13 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88764 The Tribunal ruled in favor of both Mahindra and Maruti, holding that the cost of free after-sales services and pre-delivery inspection should not be included in the assessable value. The show cause notice issued to Mahindra was deemed illegal due to an incorrect issuing authority, but other notices were validated. For Maruti, the notice's allegations, not denied, justified invoking an extended limitation period. The case was remanded for further adjudication on advertisement costs. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88764