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2018 (9) TMI 1264 - AT - Central ExciseValuation - inclusion of third party instruction charges - whether third party inspection charges done under the instructions of the customers are includible in the assessable value or not? - Held that:- The extra inspection is being done by the assessee under the direction of their customers and as such is optional in nature. Regular inspection is being done by the appellant in their in-house facilities which is not the subject matter of the present appeal - the confirmation of demand of duty against the appellant is not sustainable. Time Limitation - Held that:- The demand is barred by limitation inasmuch as no justifiable reasons for invoking the longer period stand given by the Revenue. Appeal allowed - decided in favor of appellant.
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