TMI Blog2017 (3) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... or of Central Excise [1996 (12) TMI 47 - SUPREME COURT OF INDIA], wherein it was held that software, peripherals and 'technical service charges', are not includable in the assessable value of the computers - appeal allowed - decided in favor of appellant. - E/796/2007-EX[DB] - Final Order No. 70185/2017 - Dated:- 2-2-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this Tribunal. In the last round vide Final order dated 02 nd May, 2005, this Tribunal made the following observations: The submissions made by learned Counsel that the principles of natural Justice have been violated, are well founded. Once the adjudicating authority had relied upon the statements of the various Customers of the appellants to arrive at the conclusion that no technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reply, the party has submitted a list of 14 persons for cross examination on the issue of 'technical service charges' in the value of computers. The cross-examination have been sought on the ground that, the conclusion that no technical service were provided, was solely based on the statement of various customers. A plain reading of the evidences, spelt out in the show cause notice, reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Final Order dated 02 May, 2005 and is also in the teeth of the Ruling of Hon'ble Delhi High Court in the case of M/s Basudev Garg Vs. Commissioner of Customs reported at 2013 (294) ELT 353 (Del.). We further find that the learned Commissioner have misconceived the directions which were required to be followed given by this Tribunal rather have dared to overrule them. Under this fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise reported at 1997 (89) ELT 3 (S.C.), wherein it was held that software, peripherals and 'technical service charges', are not includable in the assessable value of the computers. In view of our finding in previous paragraphs, we do not record any finding on the issue of limitation. 8. Accordingly, we allow the appeal filed by the appellant. The appellant is also entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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