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TMI Blog2021 (12) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... LD THAT:- The issue is no longer res integra as held in COMMISSIONER OF CENTRAL EXCISE, MYSORE VERSUS M/S TVS MOTORS COMPANY LTD. [ 2015 (12) TMI 874 - SUPREME COURT] where it was decided that the said charges cannot be included in the assessable value of the motor vehicles. The issue stand settled in favour of the appellant - Appeal allowed - decided in favor of appellant. - Excise Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 565/2018 dated 24.09.2018 decided the issue that the said charges cannot be included in the assessable value of the motor vehicles. The order is reproduced below:- Heard both sides. 2. Two appeals are filed by the assessee and one by the Revenue against the respective orders, since involve common issue, are being taken up together for disposal. 3. The short issue involved in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssable value under Section 4 of the Act for the purposes of paying excise duty. The view taken by the Tribunal in favour of assessees in this behalf is correct in law and all the appeals of the Department, i.e. C.A. Nos. 5155-5156/2007, 1763-1764/2009, 2204/2013, 2205/2013, 957-959/2014, 7854-7865/2014 and 7444/2008 are dismissed. On the other hand, Larger Bench view in Maruti Suzuki does not lay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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