2005 (6) TMI 564

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..... d December, 1999 to July, 2002, on the strength of the shows cause notice dated 10.10.2002. 2. The duty demand has been raised and confirmed against the appellants, by denying them the deductions in respect of the operating software/application software, transport charges and cash discounts. The learned Counsel has contended that the appellants are entitled to the deductions in respect of the o .....

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..... djudicating authority. The impugned order disallowing the deductions in respect of the operating as well as application software has been passed prior to the above referred judgment of the apex court. The question as to whether the deductions in respect of the software can be claimed by the appellants or not, deserves to be examined by the adjudicating authority, keeping in mind the above said jud .....

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