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P.C.JAIN, ARCHANA WADHWA
Hindustan Motors Ltd. – Appellant
Versus
Collector of Central Excise, Calcutta – Respondent
Per Shri P.C. Jain :
Ld. Adv. Shri T.K. Ramasubramaniyam prays for waiver for pre-deposit and recovery of Rs. 28,01,77,214.87 for the period 1.7.1985 to 31.6.1996 against the five show cause notices, all issued well-beyond the period of six months. He also prays for a similar treatment of penalty of Rs. 10 crores imposed on the applicants.
2. Ld. Adv. submits that the aforesaid demand of duty has been imposed on the entire dealers margin in respect of cars by the applicants to their dealers on principal to principal basis. In fact it is much more than the amount of costs in respect of (1) pre-delivery inspection, and (2) after sales services, both performed by the dealers out of their margins to the customers. These services he submits are not provided by the manufacturers to the customers. He submits that there is a very recent judgement of the Tribunal in the case of Mahindra and Mahindra Ltd. and Maruti Udyog Ltd. vide final order No. 191-197/98A dt. 13.2.1988[reported in [1998 (25) RLT 547 (T)] directly finding in favour of the appellants therein which equally applies to the applicants herein. In view of the said judgement, he submits that the applicants have a strong prima
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