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TMI Blog2010 (2) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, seeks waiver of pre-deposit and stay of recovery in respect of duty of over Rs. 21 crores demanded by the Commissioner for the period from December, 2003 to November, 2008. After examining the records and hearing both sides, we note that, during the said period, the appellant had not included Pre-Delivery Inspection (PDI) charges and Free-After-Sale service charges in the assessable valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the same are liable to be included in the assessable value of the vehicles in terms of the definition of transaction value . Learned counsel for the appellant has contested this argument by submitting that there is a line of decisions of this Tribunal which held to the contra in favour of similar manufacturers of motor vehicles. In this connection, learned counsel has also pointed out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cars in the light of the definition of transaction value given in Section 4(3)(d) of the Central Excise Act. Learned counsel submits that the CBEC issued a circular transferring similar pending cases to call book in view of the above reference to larger bench as also in view of pendency of an allied issue before a larger bench of the Hon ble Supreme Court. Counsel has referred to Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pointed out that the referring bench of the Tribunal had also granted waiver of pre-deposit and stay of recovery while referring the issue to larger bench. We have found this submission to be factually correct. We also take note of the fact that, in view of the relevant issue pending before larger bench of the Tribunal and Larger Bench of the apex Court, the Board has transferred all pending sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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