9911796707
TMI Blog2016 (12) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... examination of the relevant documents whereas the Commissioner(Appeals) has not gone into facts and legal issues of the matter therefore appeal was not supposed to be allowed but it should have been remanded to the Adjudicating authority - appeal allowed by way of remand. - APPEAL NO. C/1195/05 - ORDER No.A/94006/16/CB. - Dated:- 28-11-2016 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to time for which they entered into collaboration agreement. As per the agreement, the appellant has to make a payment of lumpsum fees of Rs. US$20,000 net of Taxes and royalty NIL to their foreign collaborator. After considering these facts, the adjudicating authority held that technical knowhow fees has been charged by the foreign company for supply of technical knowhow to manufacture of cook ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority has rightly accepted the declared value for the reason that the technical knowhow fees is in respect of the goods manufactured by the appellant out of the imported material therefore since there is no sell of the imported goods the technical knowhow fees is not the condition for sale. He further submits that the Commissioner(Appeals) in the Revenue s appeal though observed that the doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 4(3) of CVR, 1988, for acceptance or otherwise in reference to test value.----relevant agreement to reach the conclusion arrived by him. It is found that the order of the lower authority is not only without examination of the relevant documents but the same is not as per Rule 4(3) of CVR, 1988. The respondents are relying on various judicial decisions in their favour. When the records h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to be reconsidered by the original adjudicating authority, we therefore set aside the impugned order and allow the appeal by way of remand to the original adjudicating authority for passing a fresh order after examining all the documents submitted by the appellant and any other documents, if required from the appellant. Needless to say, the Adjudicating authority after granting personal hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
