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2018 (5) TMI 1457 - CESTAT CHENNAIValuation - inclusions - whether value of depreciation on technical know-how and the royalty paid to Directors of the assessee have to be included in the assessable value of the goods cleared by them? - Held that: - the issue is squarely covered in favour of appellant by the decision of Tribunal in the case of Man Industries (India) Ltd. Vs CCE Indore [2015 (11) TMI 515 - CESTAT NEW DELHI], where it was held that In the show cause notice, the duty has been demanded from the appellant on the amount collected towards die development charges by the appellant during the impugned period. No effort has been made in the show cause notice for amortization of the cost of die and development charges toward the final product cleared by the appellant. Therefore, the show cause notice is defective. In this case also, the SCN is defective - appeal allowed - decided in favor of appellant.
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