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2016 (11) TMI 1210 - CESTAT NEW DELHI

2016 (11) TMI 1210 - CESTAT NEW DELHI - TMI - 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 the assessees Accountant who had not included this amount to be reimbursed by the buyer - It may be mentioned that the appellant cannot claim advantage of his own mistakes as per the maxim COMMODUM EX INJUR .....

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the Respondent. ORDER Per: Justice (Dr.) Satish 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. RITES and RDSO. The charges paid to this agency were reimbursed by the buyer. The appellant never asked the buyer to pay excise duty, which is leviable. During the course of argument, Ms. Aastha Gupta, ld. A .....

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