2011 (4) TMI 1197

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..... or the Revenue Per Shri Justice R.M.S. Khandeparkar : Heard the Advocate for the appellants and the DR for the respondent. 2. The issue involved in the matter is whether the charge towards pre-delivery inspection and after sales service by the dealers from the buyers of the cars are to be included in the assessable value of the cars in the light of the definition of the transaction value in Sec .....

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..... e issues and the same had to be settled by the decision of the Larger Bench, the appellants cannot be held liable to pay the penalty. In the circumstances, it cannot the said that there was any intention to evade payment of duty. Hence we set aside the penalty levied against the appellants in the matter in hand. 5. In the result, the appeal is disposed of in terms of the order by the Larger Bench .....

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