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TMI Blog2017 (5) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of sale does not appear to be supported by evidence on record - matter remanded to the original adjudicating authority for fresh adjudication - appeal allowed by way of remand. - Appeal No. C/619/05 - - - Dated:- 15-12-2016 - Shri M.V. Ravindran, Member ( Judicial ) And Shri Raju, Member ( Technical ) Ms. Padmavati Patil, Advocate for the appellant Shri D.K. Sinha, AC (AR) for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not attracted in the facts of the case. Revenue challenged the said order before the Commissioner (Appeals) on the ground that the technical knowhow is related to these goods since goods are not processed/ manufactured according to the technical information provided by the collaborator. For the above reason it was argued before the Commissioner (Appeals) by the revenue that payment of lump ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal. 2. Ld. counsel for the appellant argued that the decision of the apex court in the case of Essar Gujarat is not applicable to the facts of the case. She argued that the royalty is paid on the sales value net of the imported and paid out components and thus is not related to the imported goods. It was argued by the appellant that they had made elaborate detail submission support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically state what provisions of the agreement have been examined. We also find that Commissioner (Appeals) has clearly pointed out this in his order when he observed as follows:- As per the lower authority the technical know-how how is for manufacture of end products and there is no condition of sale. He has not cited the relevant provisions of the agreement to say so. Besides the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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