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TMI Blog2011 (4) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... r vs. Tata Motors (2008 - TMI - 33518 - CESTAT KOLKATA) , applicable to the facts of the case and therefore extended period could not have been invoked, request made by the appellant for stay petition be allowed and appeal itself remanded on merits for favourable consideration, stay petition allowed and matter remanded to the Commissioner (Appeals) by setting aside the impugned order who shall pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawing and design charges on the value of clearances in respect of goods made to M/s. Mahindra Mahindra, according to the calculation the total duty payable would be amounting to Rs.90,000/- on assuming extended period could not have been invoked in this case. To support his contention he relied on the decision in the case of CCE Jamshedpur vs. Tata Motors - 2009 (237) ELT 147 (Tri.Kolkata) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal adjudicating authority had considered the submission and made a clear observation that the department has computed the value of clearance for the purpose of calculating drawing and design charges to be included correctly. He drew our attention to the annexure to the show-cause notice which clearly indicates that drawing and design charges in respect of the goods cleared to Mahindra Mahindr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Counsel is applicable to the facts of the case and therefore extended period could not have been invoked. Under these circumstances, we find the request made by the appellant for stay petition be allowed and appeal itself remanded on merits for favourable consideration. Accordingly, we allow the stay petition and remand the matter to the Commissioner (Appeals) by setting aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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