9911796707
TMI Blog2014 (3) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... ale to their customers. But in case later on, they received more orders for the vehicles dealer can lift these vehicles from the pool created by the applicant. In order to receive these vehicles from this pool he has to pay extra charges to get these vehicles. The applicant is clearing the goods to their dealers on the invoices on which Central Excise duty has been paid. The dealers in turn sell t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.3,83,03,480/- and equal amount of penalty imposed on them by the Commissioner. 2. The applicant is engaged in the manufacture and clearance of motor vehicles and parts thereof under Chapter 87 of the Central Excise Tariff. During the course of audit, it was found by the departmental officers that the applicant has collected additional amount from the buyers/dealers in the various categori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lifting charges incurred by the dealers of the applicant cannot form part of the transaction value and therefore no duty is required to be paid on such charges. He submits that the transaction value has been defined as per Section 4(3)(d) of the Act and this definition is quite exhaustive and covers the various other amounts charged by the assessee by reason of sale or in connection with the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of sales of motor vehicles to the dealers. He submits that the Commissioner has examined all the submissions made by them and has confirmed the demand against the applicant and Commissioner has granted the relief wherever applicable to the applicant. The department has a strong case in respect of pre-deposit by the applicant in this case. 6. After hearing both the sides, we find that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be added in the value under Section 4 of the Central Excise Act. Therefore the applicant does not have a prima facie case in their favour. After taking into consideration the issue of time limitation as well as plea of cum duty benefit as contended by the ld. Advocate, we direct the applicant to make deposit of Rs.1.15 crores within eight weeks and report compliance on 10th May 2013. On due c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
