2018 (8) TMI 424

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....ant Shri V.R. Reddy, Assistant Commissioner (AR), for respondent ORDER Per: Sanjiv Srivastava 1.0 The Appeals under consideration are directed against the order in appeal No PD/80- 81/LTU/MJM/2014 dated 22.08.2014 issued on 25.08.2014, upholding the order in original - i. No 13/LTU/MUM/ST/GLT-S/ANK/2013-14 dated 30.08.2013 issued on 13.09.2013, confirming the demand of Rs. 88,074 for the per....

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....nd known by Unisys Corporation; ii. Clause 4 provided that Unisys and TUL were to develop a plan to enable TUL to start manufacturing of the products not later than 1st January 1997. TUL commenced the manufacturing operations in 1996; 3 ST/89852-89853/2014 iii. Article 8 provided that TUL shall pay a license fee/ royalty on ongoing basis to Unisys on sale of products to all parties other than....

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....d Representative) for the Revenue. 3.1 Arguing for the Appellants learned C A submitted that the issue involved in the matter is no longer res integra. It has been decided in the favour assessee in a series of decisions including their own case for the past period. i. Chambal Fertilizers & Chemicals Ltd. Vs Commissioner C Ex Jaipur I [2016 (45) STR 118 (T)]; ii. Rochem Separation Systems (India....