2013 (3) TMI 85 - HC - Central Excise

Direction to deposit 50% of the duty confirmed for entertaining the appeal against the order-in-original in 2012 (7) TMI 509 - CESTAT, MUMBAI - Pre-delivery inspection and free after sale charges added to the transaction value of the motor vehicles manufactured - Held that - As decided in Tata Motors Ltd. Vs. Union of India and another (2012 (9) TMI 244 - BOMBAY HIGH COURT) notification quashed issued by the revenue in that behalf thus PDI and free after sale charges not to be added to the transaction value. Fit case where the appeal should be heard on merits without insisting for any pre deposit.

Summary

The High Court of Bombay set aside CESTAT's decision to require the appellant to deposit 50% of the duty confirmed by the Adjudicating Authority. The court directed CESTAT to hear the appeal on merits without insisting on any pre-deposit. The appeal was disposed of with no order as to costs.