TaxTMI 
TaxTMI 
2016 (8) TMI 1119
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.... by the appellant, M/s Colgate Palmolive (India) Ltd., against Order-in-Appeal No. 365/2005 MCH/DC/GVC/01 dated 09.09.2005 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The facts of the case are that the import made by M/s Colgate Palmolive (India) Ltd., Mumbai from M/s Colgate Palmolive PTY Ltd., Australia and their affiliates worldwide was taken up for examination under Section ....
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....w license fee paid or payable. Aggrieved by the adjudication order, the Revenue filed an appeal before the Commissioner (Appeals), who has set aside the order and allowed the appeal of the Revenue. The main ground, for setting aside of the order, given by the learned Commissioner (Appeals) is that the lower authority has given finding that there is no payment of royalty and technical knowhow fee b....
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....n with the present transaction, allowed the appeal of the Revenue. He prays for setting aside the order of the Commissioner (Appeals). 4. On the other hand, Shri Kamal Puggal, learned AC (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that in the Order-in-Original, the adjudicating authority has made....
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....the adjudicating authority in the Order-in-Original has mentioned that "there is no royalty and technical knowhow or license fee paid/payable". The learned Commissioner (Appeals) also passed the order on this findings made out in the Order-in-Original, whereas from the Books of Account, it is clear that there is payment of royalty or technical knowhow license fee during the period 1999-2000 and 20....