TMI Blog1995 (3) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... Crossing after including in the assessable value the inspection charges paid by their customers, Railways to M/s. Rail India Technical and Economic Service Limited (RITES). As the appellants had not included such inspection charges in the assessable value of their products and had not disclosed the same in their Price Lists and suppressed the fact that inspection charges would be paid by the Railway Board, the extended period under Section 11A of Central Excises and Salt Act, 1944 was held to be correctly applicable. Accordingly duty demands of Rs. 1,07,277.56 and Rs. 1,37,599.03 were confirmed by him in the two adjudication orders. As the issue involved in both the appeals is common and they were argued together by both the sides, we are p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and which related to similar goods supplied to Railways where testing charges had been paid by RITES by Railways had not specifically examined the issue involved but had only followed the earlier decision in the case of Shree Pipes. In the circumstances, it is the latter decision that has to be examined to see whether the present case is comparable to it. Shri Singh contended that the Shree Pipes decision turned on its own facts which are different from the present case. In that case the issue related to additional testing charges conducted by DGS D at the request of specific customers, such cost of testing being borne by the customers. He read out para 9 of said decision. Shri Singh then submitted that as against such a position that obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstance of the buyers which he contended was not the case here. His submission was that the tests carried out by RITES in the present case were the only tests and were in lieu of the tests which should have been carried out by the manufacturers themselves. We find that this contention goes against the one raised by the appellants in the appeal. They had stated in their appeals that after fabrication of the points and crossings at their factory, the same are inspected by their own Inspection Team and after their Inspection Team is satisfied with the goods, informations are given to RITES about the goods Iying at their factory in fully manufactured condition and the same being ready and available for inspection by RITES. They had enclosed one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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