2012 (9) TMI 456

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..... ble to demonstrate any difference between the ‘demo bikes’ and the ‘normal bikes’ sold to dealers - The demo bikes are put to test and usage as desired by prospective buyers and the assessees also permits such usage to enhance the marketability of their bikes to overcome their competitors in attracting customers - transaction value cannot be accepted and the value of normal bikes has correctly bee .....

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..... and, therefore, payment of duty on transaction value under Section 4(1)(a) of the Central Excise Act, 1944 was not correct and Section 4(1)(b) was applicable. 2. Heard both sides. 3. The assessees have not been able to demonstrate any difference between the demo bikes and the normal bikes sold to dealers. The demo bikes are put to test and usage as desired by prospective buyers and the as .....

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