2015 (11) TMI 515

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.... Shri Manish Saharan, Advocate : For the Petitioner Shri M.S. Negi, DR : For the Respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order wherein duty has been demanded on die research and development charges recovered separately by the appellant by way of debit notes from the customers. 2. The brief facts of the case are that appellant is a manufac....

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.... authorities along with interest and equivalent amount of penalty was also imposed. Aggrieved from the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits that it is admitted fact that appellant has collected certain amount towards die research and development charges during the impugned period and the same has not been included in the assessable value. He fairl....

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....rt paid the duty. He also admits that in the show cause notice the quantity of finished goods and value of clearance of the finished goods have not been mentioned. For that, the matter may be remanded back to the Adjudicating Authority for reconsideration of the issue and thereafter, to pass an appropriate order. 5. Heard the parties. Considered the submission. 6. We have perused the show ca....

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....evelopment charges were recovered by the appellants separately. These developmental charges would have gone into the cost of the patterns manufactured and the duty could have been demanded only on the excisable goods, which were manufactured from these patterns developed by the appellants for manufacture of the casting. The number of casting which could have been manufactured from the patterns dev....