9911796707
TMI Blog2011 (1) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... essee herein, submitted that the Commissioner (Appeals) should have atleast directed quantification of the value of such services afresh for the entire period and not restricted to the period from July 2000 to April 2002 - Once the law has been settled by the decision of the Larger Bench of the Tribunal, it is binding upon all the authorities - The Appeals accordingly stands disposed of - E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Adjudicating Authority without deciding the grievance of the appellant in relation to the quantification of the value of the after sales services. 2. The appeal No.E/116/2005 relates to the period July 2000 to April 2002 whereas the appeal No.E/935/2005 relates to the period May 2002 to October 2002. 3. The Adjudicating Authority by orders dated 27.2.2003 and 16.4.2003 has he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the order dated 30.1.2008 passed in Appeal No.1086/2006 by the Tribunal in the appellant s own case dismissing the appeal filed by the department relying upon the decision of the Tribunal in Maruti Udyog Ltd. Vs. CCE, Delhi-III reported in 2004 (170) ELT 245 (Tri.-Del.) has contended that the department having not challenged the said decision, the lower authority erred in denying similar be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he cars in light of the definition of transaction value under Section 4 (3) (d) of Central Excise Act, 1944, in favour of the department and against the assessee, the said issue stands concluded. On merits, therefore, no fault can be found with the impugned orders. 6. However, the appellants are justified in contending that in the absence of proper analysis of the materials on record regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter contrary to the law laid down by the Larger Bench of the Tribunal. 8. In the result, therefore, the appeal No.E/935/2005 partly succeeds, as far as, need for the Adjudicating Authority to re-determine the value of after sales service , for the entire period. Accordingly, the same is allowed to that extent only and the Adjudicating Authority is directed to re-determine the value of after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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