TMI Blog2011 (1) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeds of goods manufactured and sold locally is available on record. The Chartered Account has certified the royalty and payment for technical know-how fees payable to Seco Tools AB, Sweden, accounted for by the appellant-company in its books of accounts - Held that:- Having found that a document with the semblance of the break-up offered by the appellant before the lower appellate authority is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication seeks stay of operation of the impugned order wherein an order passed by the Deputy Commissioner of Customs (GVC) was set aside in favour of the Revenue. After examining the records and hearing both sides, we note that the impugned order was passed in pursuance of a remand order of this Bench vide order No. A/479/08/CSTB/C-II dated 13.8.2008. The learned Commissioner (Appeals) noted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate dated 25.11.2010 showing particulars of the royalty paid on sale proceeds of goods manufactured and sold locally is available on record. The Chartered Account has certified the royalty and payment for technical know-how fees payable to Seco Tools AB, Sweden, accounted for by the appellant-company in its books of accounts for the financial years 2005-06 to 2009-10. His certificate indicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their audited accounts and 'relevant records'. Once the same is established by the assessee, the Commissioner (Appeals) shall take appropriate decision in accordance with law after giving them a reasonable opportunity of being personally heard. It is made clear that there will be no fetter on the appellate Commissioner's power to call for further evidence in the case. 5. In the result, the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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