The appellants are required to include pool cancellation charges, pool lifting charges, penalty on...

The appellants must include pool cancellation charges, pool lifting charges, penalties on dealers, and cancellation charges in the assessable value of motor vehicles under Section 4 of the Central Excise Act, 1944. The CESTAT determined these charges are related to the sale transaction and payable by the buyer to the assessee. While all demands are upheld, penalties are dismissed, and cum-duty benefit is granted. The appeal is partially allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X