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TMI Blog2000 (4) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : Justice K. Sreedharan, President]. - When the stay petition came up for orders, we heard learned counsel representing the appellant and the learned D.R. in extenso. On hearing them, we feel that a quietus in this appeal cannot be given in the absence of evidence establishing the factual position. So, we consider it proper to remit the matter to the jurisdictional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice. Adjudicating authority by order-in-original No. 163/97 dated 21-10-1997 confirmed the demand made in the show cause notice and also imposed penalty of Rs. 1,00,000.00 under Rule 173Q of the Rules. The manufacturer challenged that order in appeal before the Commissioner (Appeals). Appellate authority by order-in-appeal No. 1175-CE/DLH/99 dated 12-11-1999 partly allowed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to sales." Technical service charges are includible in the assessable value under Section 4(1)(a) of the Act if the charges are realised prior to manufacture of the goods and those services relate to the actual manufacture of the goods. Any charge realised by the manufacturer after the manufacture cannot fall within the definition of the assessable value under Section 4(1)(a) of the Act, becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard either. In such a situation, the only course that is now open is to remit the matter regarding the includability of the technical service charges in the assessable value of the goods for specific finding by the adjudicating authority. The adjudicating authority should render a clear finding regarding the nature of the receipt of technical service charges after affording reasonable oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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