2026 (6) TMI 1100

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....ax discharged by the Appellant and thereafter reimbursed by the State Government under certain incentive schemes is includable in the transaction value under Section 4(3)(d) of the Central Excise Act, 1944. 2. The brief facts are M/s. Tata Motors Ltd., the Appellant herein is primarily engaged in the manufacture of Commercial Motor Vehicles & chassis thereof and parts of motor vehicles. The vehicles manufactured by the Appellant are cleared in the domestic market upon payment of applicable central excise duty on the transaction value. (Invoices raised on Dealers. The Government of Karnataka ("State Government") introduced an Incentive scheme namely "Package of Incentives and Concessions for Investments" ("PICI") vide Government Order No.....

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....taxable as the transaction value, proceedings were initiated and show cause notice (SCN) dated 16.06.2017 was issued for the period from June, 2012 to September, 2016 and show cause notice dated 02.11.2018 was issued for the period from October, 2016 to June, 2017. Thereafter Adjudication authority as per Order-in-Original confirmed the demand. Aggrieved by said order, Appeal No. E/20447/2018 is filed. Further for the period from October, 2016 to June, 2017, demand was confirmed by the Adjudication Authority vide Order-in-Original dated 28.06.2019 and an appeal was filed before the Commissioner (Appeals). Commissioner (Appeals) as per the impugned order dated 03.06.2020 confirmed the demand. Aggrieved by said order, Appeal No. E/20321/2020 ....