2012 (1) TMI 349

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..... ved in the present appeal is as to whether while arriving at the assessable value of the motor vehicles manufactured by M/s Audi Automobiles P.Ltd. on behalf of M/s Eicher Motors Ltd. out of chasis supplied by M/s Eicher Motors Ltd., the cost of the chasis is to be taken as 100% or as 110%, which stands adopted by M/s Eicher Motors at the time of C F of the same from their factory. Ld. Advocate fa .....

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..... ate. 4. In view of the above, we set aside the impugned order and remand the matter to Commissioner for deciding the issue of limitation and consequent penalty. Needless to say that the appellant would be given an opportunity of putting their defence and principles of natural justice. 5. All the appeals stands allowed by way of remand. (Pronounced in the Open Court) - - TaxTMI - TMITa .....

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