2005 (6) TMI 564

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....e which the duty and penalty have been confirmed, as detailed therein for the period December, 1999 to July, 2002, on the strength of the shows cause notice dated 10.10.2002. 2. The duty demand has been raised and confirmed against the appellants, by denying them the deductions in respect of the operating software/application software, transport charges and cash discounts. The learned Counsel h....

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....earing the learned SDR, in our view, the matter deserves to be re-examined by the adjudicating authority. The impugned order disallowing the deductions in respect of the operating as well as application software has been passed prior to the above referred judgment of the apex court. The question as to whether the deductions in respect of the software can be claimed by the appellants or not, deserv....