2003 (4) TMI 373

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....nt. Shri Kumar Santosh, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  In this appeal at the instance of the assessee challenge is against the order passed by the Director, Anti-Evasion dated 31-12-87 upholding a demand of Rs. 29,82,924/- towards duty as per show cause notice dated 13-8-84 and imposition of penalty of Rs. 5 lakhs under Rule 173Q of the Centra....

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....value of the tractors manufactured by it as it had not taken into consideration the pre-delivery inspection charges and four free service charges and warranty service charges.  The above issue is no longer res integra. In appellant's own case i.e. Escorts Tractors Ltd. v. CCE, Delhi - 2000 (124) E.L.T. 496 (T) = 1998 (78) ECR 342 (T) the Tribunal has taken the view that cost of pre-delivery i....