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TMI Blog2017 (9) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... at the cost of drawing was @ 0.085% of the cost of manufacture. Therefore, we hold that the demand is presumptive in nature and therefore not sustainable - appeal allowed - decided in favor of appellant. - E/495/2010-EX[DB] - Final Order No. 70812/2017 - Dated:- 2-8-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Kartikeya Narain (Amicus Cur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as offer drawing for the part to enable the appellant to develop thereon drawing in line with specification provided by them. Revenue presumed that the cost of drawing and design was @ 0.085% of the cost of goods manufactured and loaded assessable value to that extent and issued show cause notice dated 27/03/2008 through which a demand of Central Excise duty of ₹ 13,047/- was raised. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving consider the rival contention and on perusal of record we find that M/s Tata Motors Ltd., Lucknow through their letter dated 02/11/2007 informed that the cost of drawing was nil. We also find that there is no material on record to establish that the cost of drawing was @ 0.085% of the cost of manufacture. Therefore, we hold that the demand is presumptive in nature and therefore not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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