2014 (4) TMI 800

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. ORDER On a perusal of the records and hearing both sides, we find that this case involves a valuation dispute. The adjudicating authority has included what is called "Pre-Delivery Inspection" (PDI) and "free after sales service" (FASS) charges in the assessable value of the vehicles manufactured and sold by the appellant to their dealers during the material period. Consequently, there i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case of M/s. Tata Motors Ltd. v. Union of India and Another reported in 2012-TIOL-721-HC-MUM-CX. = 2012 (286) E.L.T. 161 (Bom.) [Judgment dated 7-9-2013 in Writ Petition No. 2744 of 2012]. It is submitted that the Hon'ble High Court struck down two circulars of the C.B.E.&C., one dated 1-7-2002 and the other dated 12-12-2002, both of which were relied on by the adjudicating authority in the presen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch fell within jurisdiction of the Hon'ble Supreme Court. It is also pointed out that the Commissioner's order demanding differential duty on the subject vehicles by including PDI and free after sales service charges in the assessable value thereof was also challenged before the Hon'ble High Court in the above writ petition but that challenge was not entertained. 4. We have given careful consider....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... includible in the transaction value of the motor vehicles sold by the manufacturer to dealers irrespective of whether such charges were collected from the buyers. But, prima facie, this view taken by the Larger Bench in 2010 is seen impliedly overruled by the Hon'ble High Court in the case of Tata Motors Ltd. (supra). Therefore, for the present purpose, we are unable to follow the Larger Bench de....