TMI Blog2007 (10) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... in another proceedings is not sustainable - Appeal No. E/963/2005 - 1253/2007 - Dated:- 31-10-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 175/2005 dated 13-9-2005 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. In the impugned order, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the charges towards de sign engineering and technical feasibility collected are not relatable to the goods manufactured. He has confirmed the demand. The learned Advocate pointed out that the burden of proof in this case is on the department and Revenue should establish that they had undervalued the goods manufactured by them to the extent of the above charges. Further he pointed out that in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 (3) S.T.R. 237 (Tri. - Chennai) = 2004 (174) E.L.T. 414 (Tri.-Chennai) (c) CCE, Pune v. Statfield Systems (Coating) Pvt. Ltd. - 1996 (87) E.L.T 510 (T) The Mumbai Commissionerate has taken the view that the appellant rendered services as Consulting Engineer and has initiated proceedings. The learned departmental representative reiterated the impugned order. 5. On a very careful co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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