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M/s. Annapurna Malleables Pvt. Ltd. Versus CCE, Raipur

2016 (2) TMI 678 - CESTAT NEW DELHI

Charge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - Held that:- The issue is based in the case laws are that if the goods are not sellable without any testing done by the assessee, in that case, the testing charges are includible in the assessable value as after testing/inspection the goods are marketable. But in a case where the testing has been done on a particular request by a buyer and the testing charg .....

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value. If the goods are not marketable without testing done by RDSO, in that case, the testing/inspection charges are includible in the assessable value. The adjudicating authority shall verify the records and if required, pass an order to demand duty accordingly. With these observations, the appeals are disposed of. - Excise Appeals Nos.E/502 and 515/2007-EX(DB) - Dated:- 22-12-2015 - Shri Ashok Jindal and Shri B. Ravichandran, JJ. For The Appellant : Shri L.P. Asthana, Advocate For The Respon .....

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value of the goods but the goods cleared to Railways were again tested by RDSO and the cost of the Special/Additional Inspection done by RDSO, which was borne by the Railways, has not been included in the assessable value. Therefore, the impugned proceedings were initiated against the appellant and demand of duty on account of under-valuation has been confirmed. Aggrieved from the said order, the appellant is before us. 3. Ld. Counsel for the appellant submits that as the inspection done by RDSO .....

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ion Ltd. Vs. CCE, Calcutta reported in 1996 (85) ELT 58 (Tribunal), which has been affirmed by the decision of the Hon'ble Apex Court in the case of Hindustan Development Corporation Ltd. reported in 1996 (86) ELT A-162 (SC), in the case of Shree Pipes Ltd. Vs. CCE reported in 1992 (59) ELT 462 (Tribunal) and M/s. TVS Motors Company Ltd. reported in 2015 -TIOL-299-SC-CX. 4. On the other hand, ld. AR controverted the argument advanced by the ld. Counsel and submits in defence to the allegatio .....

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s. CCE, Baroda reported in 2001 (133) ELT 481 (Tribunal-Mumbai), Commissioner of Central Excise, Raipur Vs. Surya Alloys Industries (P) Ltd. reported in 2015 (316) ELT 104 (Tribunal-Delhi) and Commissioner of Central Excise, Tamil Nadu Vs. Southern Structurals Ltd. reported in 2008 (229) ELT 487 (SC). 5. Heard the parties. 6. Perused the records. 7. On perusal of the records, we find that the appellant has taken a defence in their reply to the show cause notice that their goods are marketable on .....

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