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M/s Transformers & Rectifiers Ltd Versus Commissioner, C. Ex. & S. Tax, Ahmedabad

2016 (9) TMI 477 - CESTAT AHMEDABAD

Valuation - non-inclusion of third party test/inspection charges being made at the request of the customers, in addition to the normal test, in the value of Transformers - charges recovered separately from the customers - Held that:- the learned Commissioner (Appeals), after recording the submissions advanced by the Appellant, has observed that the cost of additional test/inspection carried out by the third party at the behest/request of the buyer cannot be included in the assessable value under .....

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missioner (Appeals) and submitted the evidences before the Adjudicating authority and by now, the matter would have been disposed of. Nevertheless, we remand the matter to the Adjudicating authority to examine the facts and evidences on record, in the light of the case laws and the observations made by the learned Commissioner (Appeals) and decide the issue afresh. - Appeal allowed by way of remand - Appeal No. E/1361/2008-DB - Order No. A/10505/2016 - Dated:- 8-6-2016 - Dr. D.M. Misra, Member ( .....

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Act, 1985. A Show Cause cum Demand Notice was issued to them for recovery of duty short paid on account of non-inclusion of testing charges in the value of Transformers though collected from the customers by issuing commercial invoices. On adjudication, the demand was confirmed and penalty of equal amount was imposed under Section 11AC of Central Excise Act, 1944. Aggrieved by the said order, the Appellant filed the appeal before Ld. Commissioner (Appeals). After analysis of the evidences on rec .....

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st of few customers, carry out various additional quality tests, through third parties equipped with necessary testing equipments and instruments. The cost of these tests were recovered from the customers separately, by raising commercial invoices. It is his contention that the third party test/inspection charges being at the request of the customers, in addition to the normal test, therefore the charges recovered separately for such tests cannot be included in the assessable value, in view of t .....

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