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TMI Blog2011 (1) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the later decision in the case of Paper Products Ltd. Vs. CCE Mumbai [2005 -TMI - 54184 - CESTAT, WEST ZONAL BENCH, MUMBAI] has held that the development/maintenance of design and art work charges recovered from the customers are includable in the assessable value. - Appeal No. E/1126/05 - - - Dated:- 28-1-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Appellant : None Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the appellant by way of issuance of a show cause notice dated 28.01.03 alleging that the charges collected for art work/development of designs and mould making charges from their customers are required to be included in the assessable value/transaction value of the goods. As such notice proposed to confirm duty of Rs.7,92,858/- in respect of the excess collection made by the appellant fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities have held that in as much as the amount recovered from the buyers are in respect of the art/design on the final product, the same is an additional consideration required to be added in the assessable value. As such by relying upon the Tribunal s decision in the case of Gemini Dying Vs. CCE Bangalore reported in 1997 (91) ELT 195 (Tri.) laying down that such charges collected separately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e private books of account maintained by the appellant, but the reflection of the same in the statutory records and lapse on the part of the appellant to bring it to the notice of the Revenue are sufficient factors to invoke the longer period of limitation. In the same case of Paper Products Ltd. referred supra, it stands held that additional recovery of service charges by debit notes from custome ..... X X X X Extracts X X X X X X X X Extracts X X X X
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