TMI Blog1993 (9) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... t Kumar, SDR, for the Respondent. [Order per : Harish Chander, President]. M/s. General Engineering Works have filed the above captioned appeals being aggrieved from the orders passed by the Collector of Central Excise (Appeals), New Delhi. Since the issue involved is common, the same are being disposed of by this common order. Shri K.K. Kapoor, the learned consultant has appeared on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, reported in 1992 (62) E.L.T. A51 (SC); and (3) G.E.C. of India Ltd. v. Collector of C.E. reported in 1993 (63) E.L.T. 151 (Tribunal). Shri Kapoor has pleaded for the acceptance of the appeals. 2. Shri Prabhat Kumar, the learned SDR who has appeared on behalf of the respondent, pleaded that the facts of the case are distinguishable as the inspection was done before the clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned consultant as well as by the learned SDR. The matter is fully covered in favour of the appellants in the case of Shree Pipes Ltd. v. Collector reported in 1992 (59) E.L.T. 462. The relevant portion from the judgment is reproduced below :- 15. I have carefully considered the submissions from both sides and I find sufficient force in the plea of the learned advocate, Shri Asthana. In fact, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng/inspection carried out by the DGS D at the instance of specific customers, namely PHED, Rajasthan should bot be included in the value of the goods . The Hon ble Supreme Court has upheld the above decision of the Tribunal and the relevant portion reported in 1992 (62) E.L.T. A51 (SC) is reproduced below :- Inspection/Testing Charges not includible - The Supreme Court Bench comprising Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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