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2016 (9) TMI 226 - CESTAT ALLAHABADValuation - includability - amount of royalty paid by customers in the assessable value of CD-ROMs manufactured - Held that:- it is found that Annexure-D to the SCN is relevant to be examined, to find out whether the quantification is presumptive in nature. We find that the agreements subsequent to the period of dispute in the SCN were taken into consideration to arrive at the amount of royalty charges paid by third party per CD for the period, subsequent to the period covered by the SCN and those were applied to the number of CD recorded by the appellant during the period from 01-04-2001 to 18-02-2002 to arrive at the assessable value for the period involved in SCN which represents the presumptive assessable value arrived at, due to inclusion of royalty charges of subsequent period to the clearance of earlier period and such assessable value was worked out at ₹ 86,16,596/- and duty demand of ₹ 13,78,655/- was calculated on said presumptive assessable value of ₹ 86,16,596/-. Therefore, the SCN is presumptive and hence, the impugned SCN is not sustainable. - Decided in favour of appellant
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