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2012 (7) TMI 509 - AT - Central ExciseWaiver of pre-deposit – Valuation - manufacture and sale of cars - dealers were given fixed discount for selling cars of the appellant company and dealers have to provide Pre-Delivery Inspection (PDI) and two free services from such dealers' margin - Whether charges in respect of PDI and free service charges are to be added to the transaction value of the cars – Held that:- Charges towards Pre-Delivery Inspection and after sales services by dealers from buyers of the cars are to be included in the assessable value of the cars in the light of the definition of transaction value given in Section 4 (3) (d) of the Central Excise Act, 1944 - In favour of the Revenue - applicant directed to deposit 50% of the duty Waiver of pre-deposit - Scope of term 'undue hardship' - held that:- Two significant expressions used in the provisions are “undue hardship to such person“ and “safeguard the interests of revenue”. Therefore, while dealing with the application twin requirements of considerations i.e. consideration of undue hardship aspect and imposition of conditions to safeguard the interest of Revenue have to be kept in view.
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