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TMI Blog2018 (2) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... : S.S GARG The present appeal is directed against the impugned order dt. 31/01/2007 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original but ordered requantification of demand and reduced the penalty. 2. Briefly the facts of the case are that the appellant is a 100% EOU engaged in the manufacture and export of spices and spice products. 50% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty paid by them under Section 73 ibid and proposing penalties under Section 76 and 77 ibid. the original authority after following the due process of law confirmed the demand along with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appeals) who also upheld the Order-in-Original. Hence the present appeal. 3. Heard both the parties and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of intellectual property contained in clause 55(a) of Section 65 which is reproduced herein below:- "Any right to intangible property namely trademarks, designs, patents for any other similar intangible property, under any law for the time being in force, but does not include copyright." He also submitted that the Central Government has clarified in its circular No.80/10/2004 dt. 17/09/2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch technical know-how is recognised under international treaties to which India is a signatory and hence it is leviable to tax in India. We also find that as per Article 253 of the Constitution of India, for implementing any treaty agreement or convention with any country or any decision made at international conference etc., there should be a municipal legislation enacted for giving effect to su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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