TMI Blog2019 (4) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... central excise duty at the time of clearance of finished product from the factory. Further, it is not the case of the department that the appellant had recovered the charges towards drawing and design from its customer. The demand confirmed on the appellant on the cost of drawing and design was not sustainable under the law - appeal allowed - decided in favor of appellant. - APPEAL NO: E/976/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The adjudicating authority has confirmed duty demand of ₹ 28,503/- along with interest and imposed penalty on the appellant, which was upheld by the Learned Commissioner (Appeals) by the impugned order dated 30.03.2018. Feeling aggrieved with the said order, present appeal has been preferred before the Tribunal. 2. Heard both sides and perused the records. 3. The Learned Advocate on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than the normal commercial price. Thus, under the facts and in the circumstances of the case, adjudged demand confirmed on the appellant on the cost of drawing and design was not sustainable under the law. 4. Therefore, we do not find any merits in the impugned order. Accordingly, after setting aside the same, we allow the appeal in favour of the appellant. (Operative part pronounced in cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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