2000 (12) TMI 361

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....ent. [Order per : S.S. Sekhon, Member (T)]. -  The Revenue has filed this appeal involving an amount of Rs. 7,500/- differential duty demanded on design and development charges for Micro Processor Controlled Masala Dosa making Machine on the ground that the view of the Commissioner (Appeals) that the amount has been amortised, cannot be accepted, as such amounts collected rendered the a....

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....se drawings other machines were made or supplied. In this view, he submits that there was no question of amortisation as arrived at by the Commissioner, whose order should therefore be struck down. 3.  We have carefully considered the submissions and records of the case. The Respondents are not present. We take up the matter for decision and find that the Commissioner has in the impugned o....

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....he number of machines manufacture utilising such designs, the same cannot be sustained since the amount will have to be amortized with reference to the maximum possible number of machines that can be manufactured. Accordingly, I set aside the order of the lower authority and remand the matter to him for reconsideration of the issue in the light of the above observations." 3. A bare reading....