9911796707
TMI Blog2017 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority in this appeal seems to be in consonance of the law - appeal dismissed - decided against Revenue. - E/463/2007 - A/31058/2017 - Dated:- 20-6-2017 - Shri M.V. Ravindran, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri N. Madhusudana Reddy, Dy. Commissioner/AR for the Appellant. Shri R. Parthasarathy, Advocate for the Respondent. ORDER [Order Per: Shri M.V. Ravindran] 1. This appeal is filed by the department against Order-in-Original No.02/2006, dt. 30.08.2006. 2. Heard both sides and perused records. 3. The issue that falls for consideration in this appeal is whether the adjudicating authority was correct in dropping the proceedings initiated by show cause notice dt. 13.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Commissioner/Adjudicating authority was accepted by the Committee of Chief Commissioners. 7. On careful consideration of the submissions made, we find 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 and we reprodu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fer Honourable Supreme Court s decision in the case of Chandrapur magnets. - 1996 (81) ELT 3 (SC) . The assessee in reply to the notice had made categorical assertion that the software is not etched or burnt but sometimes supplied alongwith the simulators as a separate item. They have also stated that this is loaded on to the computer at the premises of the customers. Show cause notice does not say that the software is etched or burnt into the hard disk of the system before it is cleared from the factory. Thus, the charge falters at the threshold itself. Therefore, the value of the software is excludable from the value of the product. Hence, the charge and consequently the demand for additional duty, denial of exemption and other consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
