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TMI Blog2025 (1) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... l Singh, Authorized Representatives for the Respondent ORDER P. ANJANI KUMAR : These appeals have been filed by the appellants M/s Maruti Suzuki India Ltd. against various impugned orders cited above. 2. Brief facts of the case are that the appellants M/s Maruti Suzuki are engaged in the manufacture of motor vehicles, parts and components; the appellants sell the vehicles through a network of independent dealers spread throughout the country; in order to streamline the production and sales of the motor vehicles, the appellants have put in place a scheme called "Planned Order in System" (POS); as per POS the dealers are required to place an order for the required number of vehicles twenty three in advance; in case the dealer fails to m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended in Appeal Nos. E/60306/2017, E/60650/2017, E/60921/2017, E/60922/2017&E/60073/2017; cum-duty benefit was not extended in Appeal Nos. E/50076/2014, E/50077/2014, E/52939/2015 &E/52940/2015. He submits that the impugned cases may be decided accordingly to the extent of being non-prejudicial to the interest of the appellants. 4. Shri Narinder Singh, learned Authorized Representative for the Revenue assisted by Shri Yashpal Singh, reiterates the findings of the OIO, OIA and relies on the Final order of this Bench cited above. 5. Heard both sides and perused the records of the case. We find that the impugned appeals pertain to Show Cause Notices issued for the subsequent to the period for which the issue was decided by this Bench vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for additional number of vehicles, over and above his initial indent. Therefore, it is seen that they are relatable to the number of vehicles sold. In terms of the agreement with the appellants, though, the dealers cannot sale the vehicles over and above recommended MRP, they are free to charge a price lower than the MRP. Therefore, it is clear that the dealers can vary the price subject to the limit of MRP. It is in this context that the learned Commissioner observed that the dealer having paid the pool lifting charges cannot be expected not to include the same in the value of vehicles sold by him. Moreover, the pool lifting charges are received by the appellants over and above the transaction value reflected in the sale invoices issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other time. including, but not limited to, any amount charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty commission or any other matter, but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods. 13. We are in agreement with the contention of the learned Authorized Representative that the case law relied upon by the appellant are not applicable to the facts of the case. We also find that the reasoning given by the appellants, stating that the pool lifting charges do not add any value to the marketability of the vehicles sold, is not acceptable. We find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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