TMI Blog2015 (11) TMI 324X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain other information came to the notice of the Department on the basis of which further Show Cause Notices were issued by different Commissionerates. - One of the pieces of evidence which came to the notice of the Department was that as far as foreign exporter is concerned, it wanted to sell the goods, viz., cellular phones and software as one package with single invoice but the splitting there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. A. K. Panda, Sr. Adv., Mr. T. M. Singh, Adv. Mr. B. Krishna Prasad, Adv. For the respondent : Mr. S. K. Bagaria, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Jitin Singhal, Adv., Mr. Kumar Ajit Singh, Adv. Mr. Pratik, Adv. ORDER Out of the three appeals which have come up for hearing, two are filed by the assessees and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cellular phones in future as and when required. The dispute is as to whether the value of the said software was to be included while arriving at the transaction value of the cellular phones and for the purpose of payment of duty. Whereas the Department wants to include this value of software, the assessees are resisting that. In the appeal which is filed by the Department, Show Cause Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Against that order, the Department has filed the appeal. It so happened that when these proceedings were pending, certain other information came to the notice of the Department on the basis of which further Show Cause Notices were issued by different Commissionerates. One of the pieces of evidence which came to the notice of the Department was that as far as foreign exporter is concerned, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said proposal but while doing so it has to be necessarily directed that the evidence which has surfaced later on and relied upon by the Department in other Show Cause Notices shall be considered as common evidence in all these cases. Accordingly, the impugned decisions of the CESTAT in these appeals are set aside. The matter is remitted back to the CESTAT with request to the President, CESTAT t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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