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2015 (11) TMI 878 - CESTAT CHENNAI

2015 (11) TMI 878 - CESTAT CHENNAI - 2016 (331) E.L.T. 447 (Tri. - Chennai) - Valuation - Inclusion of royalty - Extra duty deposit - Held that:- As per the Board’s guidelines for extra duty deposit is presently kept at 1%. Only when the importer fails to submit complete reply to the questionnaire, the department can order extra duty deposit of 5%. Whereas, in the present case, we find that the appellants were importing the goods from their related overseas suppliers from 2008 and the department .....

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eposit as per the Boards Circular till the disposal of the appeal. - Decided partly in favour of assessee. - C/MISC/40250/2014 in E/40630/2015 - MISC. ORDER No. 41154 / 2015 - Dated:- 1-9-2015 - Shri R. Periasami, Technical Member And Shri P.K. Choudhary, Judicial Member For the Petitioner : Shri Hari Radhakrishnan, Adv. For the respondent : Shri B. BAlamurugan, AC (AR) ORDER Per: R. Periasami The applicant filed this application for stay of operation of the Commissioner (Appeals) Order dated 3 .....

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review order, Revenue preferred appeal before the Commissioner (A), on the ground of addition of royalty paid to the transaction value of the imported goods. The Commissioner (Appeals) set aside the order and remanded the case to the adjudicating authority to consider the case afresh. The lower appellate authority while remanding the case also ordered Extra Duty Deposit of 5% equivalent of the value of the goods imported by the respondents from the related suppliers till the issue is finalized. .....

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ed all the above review orders of AC(SVB), whereas, the Revenue had preferred appeal only on the ground of addition of royalty amount. Whereas, the Commissioner (Appeals) has gone beyond the scope of grounds of appeal suomotto and raised fresh issue of Professional and Consultancy Charges , which was not in the grounds of appeal by the Revenue. He further submits that the Commissioner (Appeals) has ordered to collect Extra Duty Deposit of 5%. He relied Board s Circular No. 11/2001 dated 23.02.20 .....

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iterated the findings of the Commissioner (Appeals). 5. After hearing both the sides and on perusal of the impugned order, we find that the Revenue filed appeal against the order of the DC (SVB) only on the limited issue of addition of royalty. The Commissioner (Appeals) has also allowed the Revenue appeal and remanded the case to the review authority for denovo. However, we find that the Commissioner (Appeals) has also ordered the adjudicating authority to collect extra duty deposit of 5% till .....

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