2003 (4) TMI 373

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..... 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 Central Excise Rules. 2. It is brought to our notice that the assessee had challenged the .....

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..... tion 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 inspection, free service and training to the customers met by dealers out of dealer s margin is not includibl .....

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