2016 (1) TMI 554

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....ed for adding of technical knowhow fee of US$ 3,75,000, drawing and design fee of US$ 7,15,000 and Engineering services fee of SFR 1,87,709 to the transaction value as per Rule 4 (1) (c) of CVR 88. On appeal against the said order, the Commissioner (Appeals) in his OIA No. 496/2001 dated 13.08.2001 set aside the impugned order and allowed the appeal with consequential relief. 3. Revenue preferred appeal against the said order of the Commissioner (Appeals) before the Tribunal and the Tribunal in Final Order No. 440 - 444/2002 dated 21.03.2001, in a batch of appeals remanded the case to the Commissioner (Appeals) for denovo with the direction to examine the case laws and to pass a fresh order. The Commissioner (Appeals) in the impugned order....

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....Ltd.-2015-TIOL-222-SC-CUS He further submits that out of the four case laws referred by the Tribunal for consideration by the Commissioner (Appeals), three are in their favour and only one case law in the case of CC, Ahmd. Vs. Essar Gujart Ltd. - 1996 (88) ELT 609 -SC, is against the assessees and not applicable to their case. He submits that the Hon'ble Supreme Court in the case of Denso Kirloskar Industries Pvt. Ltd. (supra) has upheld this Tribunal's order and he requests to allow their appeal. 5. On the other hand, the Ld. AR appearing on behalf of the Revenue reiterates the finings in the OIO as well as in the OIA. She relied on Essar Gujart Ltd.(supra) and submits that both the adjudicating authority and the appellate authority has ....

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....n of lumpsum fee towards technical knowhow, drawing and design fee and engineering services fee, this Tribunal as well as well as Hon'ble Apex Court has already settled the issue. This Tribunal in the case of Saint Gobain Glass India Ltd. (supra) on identical issue has allowed the appeal and also that the Tribunal in the case of Denso Kirloskar Industries Pvt. Ltd. (supra) also allowed the appeal. We also find that the Hon'ble Supreme Court in the recent judgments in the case of Denso Kirloskar Industries Pvt. Ltd. (supra) upheld this Tribunal's order reported in 2005 (192) ELT 1104 (Tri.-Bang.). The relevant portion of the judgment of the Hon'ble Supreme Court is reproduced as under:- "2. Though the Commissioner included the aforesaid va....