2015 (10) TMI 1359

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....Respondent : Mr T Ramesh, Adv. ORDER Per: D N Panda: The show cause notice made following propositions consequent upon examination of certain materials available on record: (i) the development charges collected from the buyers of component for developing the tools are to be added proportionately to the components supplied as the development charges so received is in relation to the man....

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.... to the Government, it is to be considered as the additional consideration and to be added to the assessable value of the components. (iv) the revision in the cost of inputs supplied by the buyers had to be adopted and the assessable value of the components to be revised accordingly. 2. The contention of the assessee in so far as the issue in (i) above is concerned that the same is of no rel....

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....as the issue in Sl.No.(iv) above is concerned, the contention of the assessee is that even if the cost of inputs is included in the assessable value, the final goods not being liable to duty, this issue is also of no relevance. 6. Revenue came in appeal only against issue in sl.No. (i) and (ii) before ld. Commissioner (Appeals). But it contends that the issues raised in the show cause notice in....

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....collection made was prior to introduction of Section 11D, it is necessary to verify whether this money has gone to the treasury or not. This can be stated following the ratio laid down by the Hon'ble Supreme Court in the case of Sahakari Khand Udyog Mandal Ltd. Vs. CCE - 2005 (181) ELT 328 (S.C.). It may be stated that no one can be enriched at the cost of the state following the ratio laid do....