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2013 (1) TMI 329 - AT - Central ExciseWaiver of pre-deposit – Inclusion of Pre-delivery inspection charges and after sales service into Transaction value - Appellant is engaged in the manufacture of automobiles – Goods cleared from the factory to respective dealers on principal to principal basis - Excise duty paid on per price charge from the dealers – Held that:- As per agreement dealer is under obligation to provide free pre-delivery inspection and three free service given to customer. Appellant has a strong prima facie case which justifies waiver of condition of pre-deposit of duty demand, interest and penalty
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