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M/s Annapurna Malleables Pvt. Ltd. Versus CC&CE, Raipur

2016 (11) TMI 1210 - CESTAT NEW DELHI

Levy of excise duty - goods inspected by the agency of the buyer - Held that: - it appears that the inspection charges are mandatory. The appellant had made claims for the reimbursement for the inspection charges time to time. It is the mistake of th .....

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case, the inspection charges and excise duty were rightly levied. But due to the mistake of the assessee-appellant, the same were not recovered from the buyer of the goods - appeal dismissed - decided against appellant. - Appeal No. E/730/2008 - Fina .....

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h Chandra: This appeal has been filed by the appellant, who is the manufacturer of Iron & Steel Casting and parts of Railway. As per the terms of the tender, the goods can be purchased only if the pre-inspection is done by its own agency i.e. RIT .....

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the ratio in the case of CCE, Ahmedabad-II vs. Lubi Submersibles Ltd. 2015 (317) ELT 299 (Tri. Ahmd.), the excise duty is not applicable on the goods inspected by the agency of the buyer, so the charges of ₹ 12,450/- is illegal. 2. On the other .....

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duty. He also submits that the inspection charges are as per the terms of the tender and mandatory in nature. 3. After hearing both sides, it appears that the inspection charges are mandatory. The appellant had made claims for the reimbursement for t .....

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