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TMI Blog2014 (3) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Jt. CDR ORDER Per Sahab Singh : This is a stay application filed by M/s Maruti Suzuki India Ltd. seeking waiver of pre-deposit and stay of recovery of Rs.3,83,03,480/- and equal amount of penalty imposed on them by the Commissioner. 2. The applicant is engaged in the manufacture and clearance of motor vehicles and parts thereof under Chapter 87 of the Central Excise Tariff. During the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of penalty on dealers and amount received towards pool cancellation charges. 3. The ld. Advocate appearing for the applicant submits that pool lifting charges incurred by the dealers of the applicant cannot form part of the transaction value and therefore no duty is required to be paid on such charges. He submits that the transaction value has been defined as per Section 4(3)(d) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us charges from their dealers in the form of pool lifting charges. These charges recovered from the dealers definitely formed a consideration in respect of sales of motor vehicles to the dealers. He submits that the Commissioner has examined all the submissions made by them and has confirmed the demand against the applicant and Commissioner has granted the relief wherever applicable to the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We find that pool lifting charges are being recovered from the customers. Accordingly we are of the view that these charges prima facie are required to be added in the value under Section 4 of the Central Excise Act. Therefore the applicant does not have a prima facie case in their favour. After taking into consideration the issue of time limitation as well as plea of cum duty benefit as contende ..... X X X X Extracts X X X X X X X X Extracts X X X X
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