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2017 (8) TMI 59 - CESTAT HYDERABADSoftwares - demand on the ground that these Software are required for functioning of simulators - Held that: - this issue of calculating the value of the software in simulator in respect of the appellant was being agitated for the period 03.05.2002 to 08.07.2003 and for the period 06.12.2003 to 29.10.2004. It is noticed that both these proceedings culminated in dropping of the proceedings raised in the show cause notice and these proceedings have been accepted by the Committee of Chief Commissioners and no appeals are preferred before the Commissioner. On this factual matrix, the findings of the adjudicating authority in this appeal seems to be in consonance of the law - appeal dismissed - decided against Revenue.
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