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2016 (7) TMI 1169 - AT - Central ExciseAssessable value of the sleepers - inclusion of inspection charges collected from the Railways and paid to RITES -Held that:- We find that the issue is no more res integra and settled by the Larger Bench of the Tribunal in the case of Commissioner of Central Excise Vs. Bhaskar Ispat Pvt. Ltd. (2004 (3) TMI 102 - CESTAT, NEW DELHI ). It stands concluded in the said decision that the inspection charges paid to Rites on behalf of the Railways are not includible in the assessable value.
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