TMI Blog2019 (3) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... request of the buyers - Held that:- These inspection charges is only in those cases where buyers had made a request for such inspection/ testing. Otherwise, in other clearances, neither any testing was done nor such inspection/ testing charges were recovered from the buyers - since the inspection/ testing was carried out by the third party on the request of buyer, the charges of the same shall not be included in the assessable value - reliance placed in the case of COMMISSIONER OF C. EX., AHMEDABAD-II VERSUS LUBI SUBMERSIBLES LTD. [2015 (10) TMI 35 - CESTAT AHMEDABAD], where it is held that for the inspection/ testing charges, done at the request of the parties, should not be included in the assessable value - demand set aside. Penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction and certification charges, he submits that in normal course, the appellant manufacture and clear the drums without such inspection and only in cases where the buyer requested for inspection for their purpose, the inspection/ certification was carried out by the third party and to whom the payment was made by the appellant and subsequent taken the reimbursement from the buyers. He placed reliance on the following judgments:- (a) Tata Steel Limited 2017 (349) ELT 783 (Tri. Mumbai) (b) Bericap India Pvt. Limited 2018 (363) ELT 1078 (Tri. Mumbai) (c) Shri Rubber Plast Company 2016 (336) ELT 313 (Tri Mumbai) (d) Lubi Submersible 2015 (317) ELT 299 (e) Tirupati Structural 2014 (300) ELT 582 (f) Johnsons Pumps (In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the buyers. In the various judgments cited above, it is held that when inspection is done by third party on the request of buyer, the said charges should not be included in the assessable value. Following the ratio of the above cited judgments, in the present case also, since the inspection/ testing was carried out by the third party on the request of buyer, the charges of the same shall not be included in the assessable value. Accordingly, the demand on these counts is set-aside. As regards the demand of ₹ 7,563/-, since the same is not contested, is upheld. As regards the penalty on the Director, the same is set-aside in view of the above findings. As regards the penalty imposed on the appellant, as the penalty was imposed und ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
