1997 (12) TMI 231

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal by the Department is against the order of the Collector (Appeals). In that order, the Collector (Appeals) has said that in those cases, where industrial valves manufactured by the assessee, the respondent in this appeal, were subjected to inspection by an outside agency, the cost of such inspection should be added to the as .....

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..... t throw any greater light. However, the basic proposition laid down by the Collector (Appeals), that, where no inspection is done by the outside agency, there is no basis for adding such cost, has not been challenged in the appeal, nor there a finding that, where such inspection is done their cost must be added. The net result is that where such inspection is done its cost should be added and wher .....

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