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2015 (11) TMI 515 - CESTAT NEW DELHI

2015 (11) TMI 515 - CESTAT NEW DELHI - 2015 (330) E.L.T. 795 (Tri. - Del.) - Duty demand - Duty on die research and development charges recovered separately by the appellant by way of debit note - 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 th .....

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de - Decision in the case of Ashok Iron Works Ltd. (2004 (2) TMI 482 - CESTAT, BANGALORE) followed - Decided in favour of assessee. - Appeal No. E/1939/2006-EX(DB) - FINAL ORDER NO. 52411/2015-EX(DB) - Dated:- 30-7-2015 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Manish Saharan, Advocate : For the Petitioner Shri M.S. Negi, DR : For the Respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein duty has been deman .....

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red by them. In these set of facts, during the course of investigation, it was found that appellant has not included the amount so collected in the assessable value of the section / profile. Therefore, the show cause notice was issued to the appellant to demand duty on this die research and development charges during the period 1999-2004 by invoking extended period of limitation. The show cause notice was adjudicated demand of duty on die development charges was confirmed by both the lower autho .....

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t but the same has not been done. The lower authorities have neither demanded the duty on account of short payment on finished good for the amortized cost nor proposed in the show cause notice. Therefore, the demand cannot be confirmed on die development charges recovered by the appellant from the customers. To support his contention he relied on the decision of this Tribunal in the case of Ashok Iron Works Ltd. Vs. CCE Belgaum-2004 (168) ELT 198 (Tri-Mum). 4. On the other hand, Ld. AR submits t .....

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