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Moser Bear India Ltd. Versus Commissioner of Central Excise, Noida

2016 (9) TMI 226 - CESTAT ALLAHABAD

Valuation - includability - amount of royalty paid by customers in the assessable value of CD-ROMs manufactured - Held that:- it is found that Annexure-D to the SCN is relevant to be examined, to find out whether the quantification is presumptive in nature. We find that the agreements subsequent to the period of dispute in the SCN were taken into consideration to arrive at the amount of royalty charges paid by third party per CD for the period, subsequent to the period covered by the SCN and tho .....

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,596/-. Therefore, the SCN is presumptive and hence, the impugned SCN is not sustainable. - Decided in favour of appellant - E/2521/2007-EX[DB] - Final Order No. 70539/2016 - Dated:- 18-7-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate & Shri Hrishikesh, Advocate for Appellant Shri Pawan Kumar Singh, Supdt (AR) ORDER The present appeal is preferred against Order-in-Appeal No.73/CE/APPL/NOIDA/07 dated 27-07-2007 passed by C .....

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-05-2006 was issued to appellant demanding Central Excise Duty amounting to ₹ 13,78,655/- by invoking proviso to sub-Section (1) of Section 11A of Central Excise Act, 1944, along with proposal for interest and penalty. The quantification of the amount of duty demand was provided in Annexure-D enclosed to the said Show Cause Notice dated 05-05-2006. The said Show Cause Notice was adjudicated through Order-in-Original No. 19/addl. Commissioner/Noida/2006 dated 16-10-2006, wherein the origina .....

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tion of royalty and license fee to arrive at assessable value of imported goods and since the appellant has no obligation for payment of royalty, it cannot be included in assessable value in terms of said Rules. They have also relied on various case laws. 4. Heard the Id. Counsel for appellant who has taken us through the quantification of differential assessable value arrived at for the purpose of quantification of duty demand which is available at Annexure-D of said Show Cause Notice dated 05- .....

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