2019 (4) TMI 720

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....ri D.S. Chauhan, Superintendent (AR) / N.N. Prashudesai (AR) for respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in the business of manufacture of Spring Assembly used for motor vehicles, which is classified under Chapter 73 of the CETA, 1985 as excisable goods. A show cause notice dated 03.11.2008 was issued by the department, proposing demand fo....

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..... It appears from the said statement that the cost of drawing and design was formed the part of the final product, which suffered payment of appropriate central excise duty at the time of clearance of finished product from the factory. Further, it is not the case of the department that the appellant had recovered the charges towards drawing and design from its customer. It is also noted that there....