2019 (12) TMI 1647

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..... rom their profit margin - HELD THAT:- Both sides fairly agree that the issue is covered by the judgment of Hon'ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, MYSORE VERSUS M/S TVS MOTORS COMPANY LTD. [ 2015 (12) TMI 874 - SUPREME COURT] . Their Lordships considering the issue in the context of amended Section 4 of Central Excise Act, 1944 w.e.f. 1.7.2000 observed that PDI .....

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..... Heard both sides. 2. These appeals filed against the respective orders passed by the Commissioner of Central Excise, Pune-I, since involve common issue, are being taken up together for disposal. 3. The short issue involved in the present appeals for determination is whether the cost of Pre-Delivery Inspection (PDI) and After Sales Service (ASS) charges are required to be included in the asse .....

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..... rect 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 down the law correctly and is, therefore, overruled and the appeals filed by the assessees, i.e. C.A. Nos. 7007/2011, 7550/2011 and 3768-3769/2011 are allo .....

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