1992 (11) TMI 97

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....d by decision of Division Bench to which one of us (Pendse, J.) i was a Party and reported in 1991 (52) E.L.T. 500 (Tata Engg. & Locomotive Company Ltd. v. Union of India). Only few facts are required to be stated to appreciate the grievance of the petitioners. The petitioners are manufacturers of motor vehicles and inter alia manufacture motor vehicle chassis liable to payment of excise duty unde....

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....and tube in the assessable value of motor vehicle before clearance from factory gate. The annexure to the show cause notice recites that as per the Bombay Vehicles Act, the items spare wheel and tools are necessary vide Rule 201 of the Bombay Motor Vehicles Rules, 1959. The show cause notice is under challenge. The decision of the Division Bench with which we respectfully agree clearly held that ....