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Issues: Jurisdiction of the Bench for filing an appeal, includibility of technical know-how in the assessable value.
Jurisdiction of the Bench for filing an appeal: The appellant sought retention of the file in the Bench despite the matter being decided by the Commissioner (Appeals), Chennai. The appellant argued that their head office is within the jurisdiction of the Bench and submitted documents in support. The learned DR highlighted that numerous appeals on similar orders were filed in Chennai and linked for common hearing to avoid conflicting opinions. The Tribunal considered both submissions and acknowledged the force in the DR's argument. With over 50 appeals linked for common hearing in Chennai, the Tribunal rejected the appellant's request for retention, directing the registry to remit the papers to the Chennai Bench promptly. It was emphasized that linking the matter with similar cases in Chennai would prevent conflicting opinions on the common issue. Includibility of technical know-how in the assessable value: The matter pertained to the includibility of technical know-how in the assessable value. The learned DR informed the Tribunal about the multiple appeals filed against similar orders by the Dy. Commissioner in Chennai, all linked for common hearing. Stressing the importance of avoiding conflicting opinions, the DR requested the registry to transfer the papers to the Chennai Bench for consolidation with related cases. The Tribunal, after careful consideration, agreed with the DR's argument, emphasizing the need for uniformity in handling cases involving technical know-how. Consequently, the Tribunal directed the registry to remit the papers to the Chennai Bench for consolidation with similar matters for common hearing, ensuring consistency in decisions on this common issue.
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