https://www.taxtmi.com/caselaws?id=365130 The Tribunal set aside the order passed by the Commissioner of Central Excise, Mumbai-II, in favor of the appellant, a motor vehicle manufacturer. The issue revolved around whether Pre Delivery Inspection charges and After Sales Service charges incurred by dealers should be included in the value of motor vehicles for excise duty calculation. Citing legal precedent, including a Supreme Court case, the Tribunal ruled that such charges should not be part of the assessable value for duty payment. As a result, the Tribunal found in favor of the appellant, allowing the appeal and rejecting the duty recovery demand with interest and penalty. en-us Fri, 29 Jun 2018 00:00:00 +0530 Sat, 11 Aug 2018 07:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365130 The Tribunal set aside the order passed by the Commissioner of Central Excise, Mumbai-II, in favor of the appellant, a motor vehicle manufacturer. The issue revolved around whether Pre Delivery Inspection charges and After Sales Service charges incurred by dealers should be included in the value of motor vehicles for excise duty calculation. Citing legal precedent, including a Supreme Court case, the Tribunal ruled that such charges should not be part of the assessable value for duty payment. As a result, the Tribunal found in favor of the appellant, allowing the appeal and rejecting the duty recovery demand with interest and penalty. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365130