2011 (4) TMI 1112

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..... JDR) for the respondent Per: B.S.V. Murthy: The appellants are engaged in the manufacture of automotive parts for M/s. Tata Motors Ltd. and the department has taken a view that the cost of drawing and design charges incurred by M/s. Tata Motors Limited in respect of automotive parts manufactured by the appellants and supplied to M/s. Tata Motors Limited have not been included and consequently .....

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..... rawing and design worked out @ 0.85% by Tata Motors is includable by the vendors. Therefore, the decision on which the learned counsel has relied upon goes against them on merits.  Further, as regards the revenue-neutrality, the decision is in their favour. We, taking note of the fact that this decision was not before both the lower authorities when the matter was considered, and further, the .....

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..... impugned order is set aside and the matter is remanded to the original adjudicating authority who shall decide the issue afresh after giving a reasonable opportunity to the appellants to present their case before passing an order in the light of the decision cited before us and other decisions which the appellants may submit before him. (Dictated in Court)
Case laws, Decisions, Judgements, .....

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