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TMI Blog2018 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... .R.) - for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant are manufacturing automobile parts and same are cleared to M/s Mahindra & Mahindra Ltd. For the manufacture of such automobile parts M/s Mahindra & Mahindra Ltd. provide drawings free of cost to the appellant. The appellant have not included the cost of these free supply of drawings in the assessable value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparently incorrect for the reason that overall cost of R & D of M/s Mahindra & Mahindra Ltd. includes development of various products and it does not only relates to drawings of the parts provided free of cost to the appellant. He submits that impugned order also violates the principles of natural justice in as much as the authority did not provided the data/information which was relevant and nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, he answered in negative. 3. On the other hand Shri H.M. Dixit, learned Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the finding of the impugned order. He further submits that in absence of any data provided by the appellant, the Adjudicating Authority had no option except to rely upon the information provided by M/s Mahindra & Mahindra Ltd. 4. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra Ltd. for the reason that overall expenses of R & D not only included the cost of drawing supplied by M/s Mahindra & Mahindra Ltd. but major part of such expenses must be towards development and design of their final product and also parts which are manufactured by various other vendors. In this position the total cost of R & D of M/s Mahindra & Mahindra Ltd. cannot be attributed to the cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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