2000 (5) TMI 221

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..... an, President]. Revenue is in appeal. Short facts necessary for disposal of the appeal are as follows : Various price lists were submitted by the manufacturer for approval by the Department. Those price lists were approved with the direction to include inspection charges as well to the assessable value of the goods manufactured. The manufacturer took up the decision of the adjudicating aut .....

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..... t to that order of review, appeal was filed before Commissioner (Appeals). Commissioner (Appeals) by reasoned order dismissed that appeal. Aggrieved by the order of the Commissioner (Appeals), the Revenue had preferred this appeal. 2. As per decision binding between the manufacturer and the Revenue, manufacturer was bound to pay duty on the assessable value excluding inspection charges incurred .....

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