9911796707
TMI Blog2023 (3) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chowdhury, Advocate. For the Respondent : Shri S. Mukhopadhyay, Authorized Representative. ORDER P.K. CHOUDHARY : The present Appeal is filed by the Appellant against Order-inAppeal No.114/CE/B-I/2009 dated 24.09.2009 passed by Commissioner(Appeals), Central Excise, Customs & Service Tax, Bhubaneswar. 2. The facts of the case in brief are that the Appellant is engaged in the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e marketable even without inspection. The inspection was done at the instance of the buyer. Show Cause Notice dated 28.04.2008 was issued. The period of dispute is 2006-2007 and the amount involved is Rs.72,706/-. 3. Heard both sides and perused the Appeal records. 4. We find that the issue involved in this case is as to whether the third party inspection charges incurred at the instance of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this is not an additional consideration. This is also relevant to observe that RITES raised the bills to the Appellant charging Inspection charges as per agreement amongst RITES, the Appellant and the customer. This is variably from the records that the Inspection charges were paid to RITES by the Appellant on behalf of their customers and the same amount was reimbursed by the customers and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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