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TMI Blog2015 (12) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... y Kumar Mittal, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against the order dated 9.12.2014 (Annexure A-4) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal"), raising the following substantial questions of law:- i) Whether the Tribunal is correct in holding that no Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee had entered into an agreement with M/s Solna Offset AB, Sweden for purchase of technical design, manufacturing and documents and process technical and to make payment of SEK 3 millions (Sweden currency) for technical drawings. The assessee made a total payment of Rs. 442.41 lacs during the period of 2006-07 to 2009-10 to M/s Solna Offset Sweden. Since the said designs were covered unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exure A-3) upheld the order of the adjudicating authority and dismissed the appeal. Still dissatisfied, the respondent filed an appeal along with stay application before the Tribunal. The Tribunal vide order dated 25.8.2014 dismissed the stay application on account of nonrepresentation on behalf of the assessee and confirmed the order passed by the Commissioner (Appeals) by directing the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y merit in the appeal. 5. The Tribunal on prima facie of the agreement dated 20.12.2006, came to the conclusion that there was a strong prima facie case in favour of the assessee as there was permanent transfer of intangible goods from the Swedish entity to the assessee and, thus, transaction falls outside the scope of Section 65(55b)(a) of the 1994 Act. Thus, the Tribunal finding strong prima fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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