2007 (2) TMI 598

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.... Member).-This appeal arises from order of Review Adjudication No. 50/2006 dated September 11, 2006 by which the Commissioner has reviewed the Order-in-Original passed by the Assistant Commissioner dropping the proceedings. The assessee had paid certain royalty charges towards the transfer of technical know-how. The Revenue proceeded to recover the payment of royalty charges under the category "co....