2000 (12) TMI 361

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..... s appeal involving an amount of Rs. 7,500/- differential duty demanded on design and development charges for Micro Processor Controlled Masala Dosa making Machine on the ground that the view of the Commissioner (Appeals) that the amount has been amortised, cannot be accepted, as such amounts collected rendered the article marketable and the design and development charges are collected by the asses .....

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..... no question of amortisation as arrived at by the Commissioner, whose order should therefore be struck down. 3. We have carefully considered the submissions and records of the case. The Respondents are not present. We take up the matter for decision and find that the Commissioner has in the impugned order held as under : - I find that it is by now a well settled legal position that design an .....

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..... amount will have to be amortized with reference to the maximum possible number of machines that can be manufactured. Accordingly, I set aside the order of the lower authority and remand the matter to him for reconsideration of the issue in the light of the above observations. 3. A bare reading of this order would indicate that the Commissioner need not have found any legal infirmity in the imp .....

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