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2011 (3) TMI 851 - CESTAT, DELHIValuation - respondents had collected Die Research & Development charges from their customers without including cost thereof in the assessable value of the final product nor disclosing the same in the monthly returns submitted to the department - Held that:- respondents have been charging in relation to die & research development charges from their customers by raising debit notes without disclosing the said fact to the department and without including the cost thereof in the assessable value of the final product apparently justified the order passed by the adjudicating authority and, therefore, the Commissioner (Appeals) was not justified in interfering with order, order passed by the adjudicating authority confirmed
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