2008 (4) TMI 178

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.... Hirandagi, Advocate, for the appellant. Shri Hitesh Shah, Authorised Representative (SDR), for the respondent. [Order per: Ms. Jyoti Balasundaram, Vice President] - The brief facts of the case are that a show cause notice was issued to the appellants herein on 28.1.1998 proposing recovery of duty of Rs.1,25,435/- on the ground of alleged undervaluation due to non-inclusion of designing and ....

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.... Electronics did not relate to speakers cleared to their customers and, therefore, the designing and development charges were not includible in the assessable value of speakers which were cleared on payment of duty by inclusion of the designing and development charges relatable thereto.  However, we find that the assessees have not been able to substantiate the above stand and further as poin....