https://www.taxtmi.com/caselaws?id=117753 The Tribunal upheld the demand of duty and cess amounting to Rs. 68,68,433/- on cars cleared to dealers, along with a penalty of Rs. 15.00 lakhs. The appellants were directed to pre-deposit Rs. 20.00 lakhs (approximately 35% of the total demand) within six weeks for stay of recovery. The case revolved around the inclusion of optional warranty charges in the assessable value, with the Tribunal emphasizing the need to assess specific transaction terms. The decision aimed to expedite the appeal process by scheduling an early hearing date contingent on pre-deposit compliance. en-us Wed, 08 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 13:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117753 The Tribunal upheld the demand of duty and cess amounting to Rs. 68,68,433/- on cars cleared to dealers, along with a penalty of Rs. 15.00 lakhs. The appellants were directed to pre-deposit Rs. 20.00 lakhs (approximately 35% of the total demand) within six weeks for stay of recovery. The case revolved around the inclusion of optional warranty charges in the assessable value, with the Tribunal emphasizing the need to assess specific transaction terms. The decision aimed to expedite the appeal process by scheduling an early hearing date contingent on pre-deposit compliance. Case-Laws Central Excise Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117753