9911796707
TMI Blog2019 (8) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... n application. However, in this case, we note that it is not a case of incorrect recording of submissions but recording of contradictory submissions and then dealing with appeal on the basis of only one submission. In fact, the Tribunal records the appellant's submission that the appellant denies its liability to duty on merits and immediately thereafter it records that as the duty has been paid, it does not dispute it - the order itself is unclear as to what exactly is the finding of the Tribunal on this fact. It is only thereafter that the issues can be framed and determined. There are no discussion in the impugned order on merits as to why the development cost incurred by the petitioner has nexus with the final product. In fact, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition deserves to be dismissed on the ground of delay alone. In response, the petitioner states there is no delay as the petitioner was prosecuting its challenge to the impugned order dated 16th May, 2017 ever since its receipt. This by filing an appeal under Section 35G of the Act before the Court. However, it was withdrawn on 9th October, 2018 with liberty to take such proceedings as available in law to challenge the impugned order dated 16th May, 2017. Consequent to the withdrawal of the appeal, this petition has been filed on 6th December, 2018. Our attention is drawn to the above averments in the petition. We find that the delay has been satisfactorily explained, thus we take up the petition for consideration on merits with the consent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view such admitted position and the expenses of product development having been made by appellant which has direct nexus to manufacture, Revenue s contention that duty is leviable on the above amounts is correct and to this extent, we dismiss the appeal against the manufacturer appellant, M/s. ISMT Ltd. on this count. 7. Normally facts of what transpired in Court such as submissions made as recorded in the impugned order are accepted as final so far as we are concerned. In case, according to the party / parties the facts are not properly recorded in the impugned order, then challenge to it cannot be before us that the impugned order has incorrectly recorded the petitioner s submissions on facts. The remedy, if any, against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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