2014 (10) TMI 754

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.... for the Appellant. Shri V.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. The appellant filed this stay application and appeal against Order-in-Appeal No. 39/MCH/ADC/GVC/2013 dated 10-1-2013 whereby the learned Commissioner (Appeals) has upheld the lower adjudicating authority's order wherein the adjudicating....

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....o manufacture of the goods. Aggrieved by the same, the appellants filed appeal before the learned Commissioner (Appeals) who upheld the lower adjudicating authority's order. Hence the appeal. 4. The contention of the appellant is that when we are paying royalty for technical know-how and remuneration for training only for the goods manufactured in India and not for the goods imported by th....

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....Ltd. - 2008 (224) E.L.T. 23 (S.C.) whereby the Hon'ble Apex Court held that the cost of technical know-how and payment of royalty is includible in price of imported goods. 5. The learned A.R. reiterated the findings of the learned Commissioner (Appeals). 6. We have carefully considered the submissions and perused the records. 6.1 We find that the department has sought to lo....