2000 (4) TMI 693

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....Shri P.K. Jain, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - When the stay petition came up for orders, we heard learned counsel representing the appellant and the learned D.R. in extenso. On hearing them, we feel that a quietus in this appeal cannot be given in the absence of evidence establishing the factual position. So, we consider it proper to remit the mat....

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.... disputed the claim made in the show cause notice. Adjudicating authority by order-in-original No. 163/97 dated 21-10-1997 confirmed the demand made in the show cause notice and also imposed penalty of Rs. 1,00,000.00 under Rule 173Q of the Rules. The manufacturer challenged that order in appeal before the Commissioner (Appeals). Appellate authority by order-in-appeal No. 1175-CE/DLH/99 dated 12-1....

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....of accounts of that year by debiting to sales." Technical service charges are includible in the assessable value under Section 4(1)(a) of the Act if the charges are realised prior to manufacture of the goods and those services relate to the actual manufacture of the goods. Any charge realised by the manufacturer after the manufacture cannot fall within the definition of the assessable value und....