9911796707
TMI Blog2003 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... hese appeals are at the instance of the assessee M/s. Creative Dyeing & Printing Mills, its Directors and General Manager. The main issue raised in these appeals is whether adjudicating authority as well as Commissioner (Appeals) were correct in upholding the allegation in the SCN that the appellant M/s. Creative Dyeing & Printing Mills Pvt. Ltd. have failed to include the Design Development charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a routine practice prevailing in the industry. It is submitted that the value of approved design ordered for processing has to be adjusted at the time of payment for processing charges after completing processing job. The buyers would raise debit note on the said value against the processing bill. The appellants submit that duty is payable on the value of design charges only when they were used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of invoices. We found that both the adjudicating authority and the appellate authority had not examined the appellants case in the light of the above submissions. 3. We, therefore, under our order dt. 10-2-03, directed the original authority to examine the claim put forward by the appellant. The appellant thereupon produced the photocopies of debit notes and invoices of the relevant period an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajor portion of the debit/credit notes and they have given a list of missing debit/credit notes which could be reconciled with the ledger entries, we hold that the contention raised by the assessee that wherever the developed designs ultimately ended in processing/printing order, they have included the charges for the designs in the assessable value of the fabrics processed by them on job work bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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