9911796707
TMI Blog2019 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... same by observing simplicitor that no evidence to that effect has been produced by the assessee, whereas the fact is that all these documentary evidence were placed on record - In view of the foregoing it is the prayer of the learned advocate to set aside the impugned order and remand the matter to Original Adjudicating Authority for fresh consideration. It is deemed fit to remand the matter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. However, the appellant is also importing various types of software which are also being supplied by them to the customers of the hardware for the purpose of using the same in the hardware. Such supply of software, according to the appellant is under a cover of separate invoices. 3. Revenue by entertaining a view that the cost of the software is required to be added in the cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Customs, Calicut 2009 (233) E.L.T. 277 (Tri.-Bang.). 3. PSI Data Systems Ltd. vs. Collector of Central Excise 1997 (89) E.L.T. 3 (S.C.). 4. HCL Info Systems Ltd. vs. Commissioner of Central Excise, Pondicherry 2004 (175) E.L.T. 461 (Tri.-Del.) and affirmed by Supreme Court 2006 (193) E.L.T. A144 (SC). 5. ABG Shipyard Ltd. vs. Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich fact is indicative of the situation that software cannot be considered to be a part and parcel of the hardware. It is the option of the customers to buy the software or not buy the same. Similarly he submits that in some cases initially only one type of software was supplied with the sold hardware and it is only subsequently at the requisition of the customer, that the other types of software ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the above fact, we deem it fit to set aside the impugned order and remand the matter to Commissioner. Needless to say that the appellant would be afforded opportunity to put forth their case. We also make it clear that we have not gone into the merits of any of the contentions raised by the assessee and all the issues including the issue of limitation is kept open for re-adjudication by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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