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2016 (11) TMI 1210 - AT - Central ExciseLevy of excise duty - goods inspected by the agency of the buyer - Held that: - it appears that the inspection charges are mandatory. The appellant had made claims for the reimbursement for the inspection charges time to time. It is the mistake of the assessees Accountant who had not included this amount to be reimbursed by the buyer - It may be mentioned that the appellant cannot claim advantage of his own mistakes as per the maxim COMMODUM EX INJURIA SUA MEMO HABERE DEBET In the instant case, the inspection charges and excise duty were rightly levied. But due to the mistake of the assessee-appellant, the same were not recovered from the buyer of the goods - appeal dismissed - decided against appellant.
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