2011 (1) TMI 998

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..... e issue was not dealt by the lower authorities in detail. Therefore, the matter needs re-examination for quantification of demand for how much is the value of drawings and designs that is includable in the assessable value - matter remanded back to the original adjudicating authority. - E/3725/01 - - - Dated:- 19-1-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: .....

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..... in detail. Therefore, the matter needs re-examination for quantification of demand for how much is the value of drawings and designs that is includable in the assessable value. Hence, the matter is remanded back to the original adjudicating authority to examine the issue in detail for quantification of demand and pass appropriate orders after hearing the appellants by giving them an opportunity o .....

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