2009 (3) TMI 756

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..... undaram, Vice-President]. None appeared for the appellants inspite of notice; hence we heard the ld. JCDR and perused the records. 2. The appellants herein are manufacturers of Automatic Roller Doors . They had entered into a Licence and Technical Assistance Agreement with M/s. Gliderol India Ltd. They imported certain items required for the manufacture of the products with the collaborat .....

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..... l. 3. We find that the only issue before the adjudicating authority was as to whether the appellant and its supplier were related and therefore the value of the goods should be loaded. There was no proposal to add the technical know how fee - importers were also not put on notice against such addition. The order of the Commissioner (A) therefore, cannot be sustained. We accordingly, set aside th .....

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