Custom, Excise & Service Tax Tribunal
M/S. Yamaha Motors India Pvt. Ltd vs Cce, Delhi-Iv on 18 August, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
West Block No.2, R.K.Puram, New Delhi-110066.
Principal Bench, New Delhi.
E/1871/06, E/2475/06 & E/414/08
M/s. Yamaha Motors India Pvt. Ltd.
M/s. Escorts Ltd.(AGM)
M/s. Honda Motor Cycles & Scooters Appellant
Versus
CCE, Delhi-IV Respondent
,
Appearance
S/Sh. B.L.Narsimhan with Ravi Raghvan, Advs. For Appellant
Sh. S.K.Panda, Jt.CDR for Respondent
Coram: Honble Mr. D.N.PANDA, JUDICIAL MEMBER
Honble Mr. RAKESH KUMAR, MEMBER (TECHNICAL)
Date of decision: 18.8.09
ORDER
Ld. Counsel Shri B.L.Narsimhan submits that Appeal Nos.E/1871/06, E/2475/06 and E/414/08 are concerned with the valuation issue and is a matter of great importance since substantial question of law relating to such subject is awaiting decision of the Honble Supreme Court in Civil Appeal No.3159/04. According to Shri Narsimhan, following are the questions:
1. Whether Section 4 of the Central Excise Act,1944 (as substituted with effect from 1.7.2000) and the definition of Transaction Value in Clause (d) of sub-section (3) of Section 4 are subject to Section 3 of the Act?
2. Whether Sections 3 and 4 of the Central Excise Act, despite being interlinked, operate in different fields and what is their real scope and ambit?
3. Whether the concept of Transaction Value makes any material departure from the deemed normal price concept of the erstwhile Section 4(1)(a) of the Act?
2. Shri Narsimhan says that decision of the Apex Court on the above questions shall decide fate of these three appeals as aforesaid before Tribunal. Although short question is whether advertisement cost borne by the dealers of the assessee shall form part of the assessable value being the question in all the three appeals except an additional question in Yamaha Motors India Pvt. Ltd. case in Appeal case No.E/1871/06 is as to whether after sale service cost shall also be includible in assessable value involved in these appeals, such questions can very well be answered with the help of decision of the Apex Court in Civil Appeal No.3159/04. Therefore, he prays that instead of multiplicity of the litigation, the Tribunal may go slow to dispose the appeals above which important issues before the Apex Court are awaiting decision. This is following the decision of the Honble High Court of Bombay in the case of Titanor Components Ltd. vs Commissioner of Income Tax reported in 2009(238)ELT.596(Bom.).
3. Ld. DR also agrees that the question involved in all the three appeals being substantial question of law, certainly Tribunal shall have advantage to decide all the three appeals once the Larger Bench decision of Apex Court in the aforesaid Civil Appeal comes up.
4. Both sides further suggest to call these three matters on 30th Sept.09 to know the status of the Civil Appeal No.3159/04. A copy of this order be served on both the sides to guide the Bench about the result in Civil Appeal No.3159/04. Registry is directed to list all the three appeals simultaneously while the matter is listed for disposal.
Order dictated in the open Court.
(D.N.Panda) Judicial Member (Rakesh Kumar) Member Technical km