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2003 (6) TMI 128 - AT - Central ExciseExtract: .......n the present case, the inspection charges were paid by the Railways to the RITES who had carried out the inspection at the instance of the Railways. 6. In view of the above, respectfully following the ratio of the various judgments cited supra, we hold that the impugned order is not legal and proper and we set aside the same and allow the appeals.
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