2005 (1) TMI 550

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent. [Order per : V.K. Agrawal, Member (T)].- In this appeal, filed by the Revenue, the issue involved is whether development charges are to be included in the assessable value of the goods supplied to DRDL. 2. When the matter was called, no one was present on behalf of the respondents. Shri G. Jagadish Chander, Dy. General Manager (Finance) of the respondents, had requested adjou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Commissioner confirmed the differential duty taking the amount of Rs. 45,15,000/- as the assessable value. The Commissioner (Appeals), however, in the impugned order has allowed the appeal filed by the respondents on the ground that the amount of Rs. 36,65,000/- was designing and development of the cooling system which respondent had not supplied to their customers. It is the contention of the ....