2011 (3) TMI 1199

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..... against the impugned order only on the ground that the lower appellate authority has relied on the decision of this Tribunal in respondent's own case vide order No. 1377-1381/98-A dated 09/10/1998 against which the Revenue has filed an application for rectification of mistake before the Tribunal and the same is still pending. Therefore, the order passed by the lower appellate authority is prematur .....

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..... from the assessable value. There are a plethora of decisions of Tribunals holding that mark-up charges covering the cost of after-sale-services were abatable from the assessable value & all the appeals preferred by the department to the Supreme Court have been dismissed on merits. As such, OIO No. 69/2000 dated 30.11.2000 passed by the lower adjudicating authority allowing abatement of Rs. 127.50 .....

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