TMI Blog2023 (5) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial cost was borne. Since the Wintac is the buyer of the goods and the goods has been manufactured by use of technical knowhow by Norris and such technical knowhow involves a cost such cost should be included in the assessable value of overall manufacturing of medicament. It is admitted fact that the value of technical knowhow was escaped while arriving at the transaction value, there is under valuation of medicament Recalvin Injection - there is short payment of duty in respect of medicament Recalvin Injection . Hence, the demand was rightly confirmed. Penalty under Rule 209 A of erstwhile Central Excise Rules, 1944 imposed on Wintac Ltd - HELD THAT:- The penalty under rule 209 A can be imposed only on natural person for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ac on sale price decided mutually by both the companies. The case of the department is that Norris has not included the cost of technical knowhow. Thus, undervalued the goods manufactured. Accordingly, the demand of short paid duty was raised. Since wintac was purchaser of the goods and who has also provided technical knowhow to Norris, Wintac was also imposed penalty under Rule 209 A of erstwhile Central Excise Act, 1944. The learned Commissioner (Appeals) upheld the confirmation of the above by rejecting the appeal of the appellant. Therefore, the present appeals. 2. When the matter was called out none appeared on behalf of Norris despite several opportunities were given to the appellant. Therefore, the appeal of Norris is taken for di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods and the goods has been manufactured by use of technical knowhow by Norris and such technical knowhow involves a cost such cost should be included in the assessable value of overall manufacturing of medicament. It is admitted fact that the value of technical knowhow was escaped while arriving at the transaction value, there is under valuation of medicament Recalvin Injection . Therefore, we are of the considered view that there is short payment of duty in respect of medicament Recalvin Injection . Hence, the demand and penalty was rightly confirmed. As regard the penalty under Rule 209 A of erstwhile Central Excise Rules, 1944 imposed on Wintac Ltd we find that the penalty under rule 209 A can be imposed only on natural person for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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