https://www.taxtmi.com/caselaws?id=209177 Royalty and technical know-how fee details were supported before CESTAT by a Chartered Accountant's certificate and audited records, supplying the break-up that was not before the lower appellate authority. On that material, fresh consideration by the Commissioner (Appeals) was justified, with liberty to seek further evidence and verify the certificate from the audited accounts and records. The matter was remanded for a fresh decision in accordance with law after giving the appellant a reasonable opportunity of hearing. en-us Mon, 10 Jan 2011 00:00:00 +0530 Sat, 27 Jul 2013 02:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209177 Royalty and technical know-how fee details were supported before CESTAT by a Chartered Accountant's certificate and audited records, supplying the break-up that was not before the lower appellate authority. On that material, fresh consideration by the Commissioner (Appeals) was justified, with liberty to seek further evidence and verify the certificate from the audited accounts and records. The matter was remanded for a fresh decision in accordance with law after giving the appellant a reasonable opportunity of hearing. Case-Laws Customs Mon, 10 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209177