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<h1>Supreme Court Affirms CESTAT Hyderabad's Order, Dismisses Appeals and Condones Delay in Filing, Finalizing Decision.</h1> <h3>Little Star Foods Pvt Ltd Versus Commissioner of Central Tax, Hyderabad Etc.</h3> The SC dismissed the appeals, affirming the CESTAT, Hyderabad's order. The delay in filing was condoned, finalizing the Tribunal's decision. - Little Star ... Job-work - manufacture of “Cadbury Perk with Glucose Energy” on behalf of M/s Mondelez - benefit of N/N. 03/2006 (Sl. No. 19) - Inclusion of dealer’s margin, RD markup and post manufacturing expenses claimed by the appellant in assessable value - extended period of limitation - demand of differential duty alongwith interest - imposition of penalties - it was held by CESTAT that 'There is no evidence on record to show that this actually pertains to R&D expenses. Therefore, inclusion of R&D mark up in the assessable value is not sustainable and it deserves to be set aside.' HELD THAT:- There are no reason to interfere with the impugned order dated 6 August 2019 passed by the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad. Appeal dismissed. The Supreme Court dismissed the appeals and upheld the order of the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad. Delay was condoned.