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TMI Blog2009 (3) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... allegation regarding flow back of any additional consideration from the customers to the assessee. We find that the addition of the amount of 2% of the assessable value for working out the duty liability is totally subjective and imaginary and has not legal basis - appeal dismissed - decided against Revenue. - E/2101/2003-MUM - A/175-176/2009-WZB/C-II/(EB) - Dated:- 24-3-2009 - S/Shri A.K. Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of payment of Central Excise duty. 5. The Assistant Commissioner, Satara division vide Order-in-Original dated 14-2-2000 confirmed the duty of Rs. 1, 93,829.62 and imposed penalty of Rs. 20,000/-. 6. Being aggrieved with the said order, the assessee filed an appeal with the Commissioner (Appeals). The Commissioner (Appeals) vide order-in-appeal dated 21-4-2003, relying on Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able value under Section 4 of the Central Excise Act, 1944. (iii) There are several judicial pronouncements on the issue of inclusion of drawing and designing charges in the assessable value. The consensus of the said judgments is that these charges are includible in the price to compute assessable value. The Revenue has listed some of the case laws in this regard in their appeal memorandum. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for drawing and designing were recovered by the assessees from the customers whereas in the case before us, no such charges have been recovered by the assessee from the customers. 10. The impugned order passed by the Commissioner (Appeals) is sustainable. We uphold the same and reject the appeal filed by the Revenue. Cross objections filed by the assessee are disposed of accordingly. (Pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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