2015 (11) TMI 324

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.... Nariman, JJ For the Petitioner : Mr. A. K. Panda, Sr. Adv., Mr. T. M. Singh, Adv. & Mr. B. Krishna Prasad, Adv. For the respondent : Mr. S. K. Bagaria, Sr. Adv., Mr. Rupesh Kumar, Adv., Mr. Jitin Singhal, Adv., Mr. Kumar Ajit Singh, Adv. & Mr. Pratik, Adv. ORDER Out of the three appeals which have come up for hearing, two are filed by the assessees and one by the Department. Though th....

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....and when required. The dispute is as to whether the value of the said software was to be included while arriving at the transaction value of the cellular phones and for the purpose of payment of duty. Whereas the Department wants to include this value of software, the assessees are resisting that. In the appeal which is filed by the Department, Show Cause Notices were issued for inclusion of th....

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....ment has filed the appeal. It so happened that when these proceedings were pending, certain other information came to the notice of the Department on the basis of which further Show Cause Notices were issued by different Commissionerates. One of the pieces of evidence which came to the notice of the Department was that as far as foreign exporter is concerned, it wanted to sell the goods, viz....