https://www.taxtmi.com/caselaws?id=245859 The judgment confirms the demand against the appellant for including pre-delivery inspection charges and after-sale charges in the assessable value of cars sold. The subsequent stay petition considered the Larger Bench decision and granted an unconditional stay to the appellant, dispensing with the pre-deposit condition. The judgment references the Bombay High Court decision invalidating the inclusion of such charges in the assessable value. The appellant's stay petition is allowed without requiring a pre-deposit of dues, and the case is consolidated with an earlier appeal pending a decision from the Supreme Court. en-us Fri, 11 Jan 2013 00:00:00 +0530 Fri, 11 Apr 2014 11:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245859 The judgment confirms the demand against the appellant for including pre-delivery inspection charges and after-sale charges in the assessable value of cars sold. The subsequent stay petition considered the Larger Bench decision and granted an unconditional stay to the appellant, dispensing with the pre-deposit condition. The judgment references the Bombay High Court decision invalidating the inclusion of such charges in the assessable value. The appellant's stay petition is allowed without requiring a pre-deposit of dues, and the case is consolidated with an earlier appeal pending a decision from the Supreme Court. Case-Laws Central Excise Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245859