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2016 (8) TMI 980 - AT - Central ExciseRecovery of duty short paid - Job-work - expenditure incurred on behalf of loan licensor towards inspection fees, approval of additional products at FDA etc. - debit notes raised on loan licensor against these expenditures - being loan licensee, discharged excise duty on selling price declared by their loan licensor - Held that:- even though the appellant had argued that once duty is discharged on the basis of selling price declared by the principal manufacturer, that is the Loan Licensors, raising debit notes for expenditures incurred on behalf of their Loan Licensors becomes irrelevant, however, the Appellant could not place sufficient evidences to substantiate the said claim. We also find that this issue has not been properly raised by the appellant before the Ld Commissioner (Appeals) and accordingly not examined by him. In our view, the appellant be allowed a fair chance to raise the issue before the Ld. Commissioner (Appeals) by adducing sufficient evidences. - Appeal allowed by way of remand
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