2016 (9) TMI 226

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....pellant Shri Pawan Kumar Singh, Supdt (AR) ORDER The present appeal is preferred against Order-in-Appeal No.73/CE/APPL/NOIDA/07 dated 27-07-2007 passed by Commissioner of Customs & Central Excise (Appeals), Meerut-ll. 2. The brief facts of the case are that the appellants (E.O.U.) are manufacturing CD-R/ CD-RW, CD-ROM, CD-ROM (Software) falling under Chapter Heading No.85.23 and 85.24 of Sched....

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....mposed equal penalty. The said Order-in-Original was challenged before Id. Commissioner (Appeals). The Ld. Commissioner (Appeals) through impugned Order-in-Appeal dated 27-07-2007 has rejected the appellant's appeal. Subsequently, the appellants have preferred appeal before us. 3.  The appellants have contended in the grounds of appeal that in terms of Rule 9 (1) (C) of Customs Valuation....

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.... that on the basis of royalty charges paid for the period, subsequent to the period of dispute covered by said SCN, the amount of royalty charges per CD were calculated and it was presumed that those royalty charges were applicable to the clearance during the period from 01-04-2001 to 18-02-2002 and differential assessable value is calculated. He has also relied on various case laws to establish t....