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TMI Blog2016 (8) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on selling price declared by their loan licensor - Held that:- even though the appellant had argued that once duty is discharged on the basis of selling price declared by the principal manufacturer, that is the Loan Licensors, raising debit notes for expenditures incurred on behalf of their Loan Licensors becomes irrelevant, however, the Appellant could not place sufficient evidences to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of Medicaments falling under the CH 30 of CETA 1985 on loan license basis. The appellant incurred certain expenditure on behalf of the principal manufacturer, that is, the loan licensor towards inspection fees, approval of additional products at FDA etc.. Consequently, they raised debit notes on their loan licensor against these expenditures. The amount recovered through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this point was specifically raised in their reply to the show cause notice, however, the same has not been considered by the adjudicating authority. He has contended that they have got enough evidence to establish that the duty has been discharged on the transaction value declared by the loan licensors. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) and accordingly not examined by him. In our view, the appellant be allowed a fair chance to raise the issue before the Ld. Commissioner (Appeals) by adducing sufficient evidences. Also, both sides have fairly agreed that the matter needs to be remanded. Accordingly, the impugned order is set aside and the matter is remanded to the Ld. Commissioner(Appeals) for deciding the issues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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