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TMI Blog2016 (8) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... t they have provided all the material record in support of their plea. However, we find the same was not recorded and the appellant's failure to furnish the record has been concluded as reason for rejecting the appeal. - Matter remanded back. - C/00321/2004 - FINAL ORDER NO. 41011/2016 - Dated:- 16-6-2016 - Shri D.N. Panda, Judicial Member and Shri B. Ravichandran, Technical Member For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 9 (1) (c) of the Customs Valuation Rules, 1988. On appeal, the Commissioner (Appeals) vide the impugned order upheld the said findings. Aggrieved, the appellant is before us. 2. The learned counsel for the appellant submits that the agreement is clearly for obtaining technical-knowhow for the manufacture of various licensed products like head lamps, fog lamp, tail lamp etc., which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licensed products. He supports the finding of the lower authority. 4. Heard both sides and examined the appeal records. 5. The only point for decision is that the appellant s liability for additional duty in view of loading of transaction value with technical information and know-how fee as stated above. We find that this issue was dealt by the original authority from para 9 of his ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of technical-knowhow fee. We are unable to appreciate such summary conclusion based on assumption. It is the case of the appellant that they have provided all the material record in support of their plea. However, we find the same was not recorded and the appellants failure to furnish the record has been concluded as reason for rejecting the appeal. 6. In the above circumstances, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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