Customs, Excise and Gold Tribunal - Delhi
M/S. Eicher Motors Ltd. vs Commissioner Of Central Excise, Indore on 11 May, 2001
Equivalent citations: 2001(76)ECC53, 2001(131)ELT649(TRI-DEL)
ORDER
K. Sreedharan
1. Along with these appeals, appellant moved stay petition. When the stay petition came up for orders, we heard the leaned counsel representing the appellant and the learned Departmental Representative in extenso. We perused the records. On the facts and circumstances of this case, we feel that instead of passing order on the stay petition, appeal themselves can be disposed of.
2. The short question that arises for consideration in these appeals is whether expenses incurred by the dealers to attend to free - after - sale services to the vehicles manufactured should be added to the assessable value for the purpose of making assessment under the Central Excise Act, 1944. This issue is settled by various decisions of the Supreme Court, the latest being that rendered in Civil Appeal No. 1064 of 1999 and 2208-09/99 in Collector of Central Excise, Delhi vs. M/s. Pratap Steel Ltd. by the Supreme Court on January 18, 20001. Their Lordship reiterated the principles of law stated in the decision in Philips India Ltd. vs. Collector of Central Excise, Pune, 1997 (91) ELT 540.
3. In view of this settled position, we have no hesitation in holding that the expenditure by dealers in attending to after - sale - service to the vehicles manufactured by the appellant cannot form part of assessable value. The result, therefore, is that the orders impugned in these appels are only to be set aside. We do so. Appeals are allowed. Orders impugned in these appeals are set aside with consequential reliefs, if any.
Pronounced and dictated in the open court.