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TMI Blog2015 (10) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... ER Per: D N Panda: The show cause notice made following propositions consequent upon examination of certain materials available on record: (i) the development charges collected from the buyers of component for developing the tools are to be added proportionately to the components supplied as the development charges so received is in relation to the manufacture of components and hence form the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he additional consideration and to be added to the assessable value of the components. (iv) the revision in the cost of inputs supplied by the buyers had to be adopted and the assessable value of the components to be revised accordingly. 2. The contention of the assessee in so far as the issue in (i) above is concerned that the same is of no relevance because even if included in the assessable v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the assessee is that even if the cost of inputs is included in the assessable value, the final goods not being liable to duty, this issue is also of no relevance. 6. Revenue came in appeal only against issue in sl.No. (i) and (ii) before ld. Commissioner (Appeals). But it contends that the issues raised in the show cause notice in para-4 as reproduced above was not decided in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary to verify whether this money has gone to the treasury or not. This can be stated following the ratio laid down by the Hon'ble Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. Vs. CCE - 2005 (181) ELT 328 (S.C.). It may be stated that no one can be enriched at the cost of the state following the ratio laid down by the Apex Court in the case of S.P. Chengalvaraya Naidu Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her that has been deposited into the treasury. The assessee at his own accord may provide the details to the adjudicating authority within 3 months of receipt of this order to satisfy that authority as to the deposit of that amount. 12. We may state that although appellate authority has coterminus and coextensive power to examine the matter in controversy, he failed to do so on the plea that adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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