9911796707
TMI Blog2011 (5) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER After rejecting the request for adjournment, we proceed to decide the Revenue's appeals, inasmuch as the issue lies in narrow compass. Accordingly, we have heard the Shri R. Srova, ld. JDR and have gone through the impugned order passed by Commissioner (Appeals), vide which he has set aside the original order confirming the demand of duty of Rs. 60,432/- (Rupees Sixty Thousand, Four Hundre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As against the above finding of the appellate authority, the Revenue has relied upon the Board's Circular No. 643/34/2002-CX., dated 1-7-2002, clarifying that pre-delivery inspection charges will be included in the assessable value. They have also submitted that in terms of new Section 4 of Central Excise Act, 1944, it is the transaction value which has to be held as the assessable value. By relyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried out by the respondent at the instance of their customers and from a third party. The expenses originally incurred by them, were being reimbursed by their clients. As such, nothing came to the pocket of the respondent. The Commissioner (Appeals) has rightly observed that the assessee's customers could have paid the entire inspection charges to the party inspecting the goods instead of rout ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case against Revenue, the question of limitation becomes only of academic interest. Further, we find that even in their appeal memo, the Revenue has nowhere referred to any evidence reflecting any suppression, mis-statement, with an intent to evade payment of duty on the part of the respondent. Mere non-disclosure of such collection or non-payment of duty, by itself, does not amount to mala ..... X X X X Extracts X X X X X X X X Extracts X X X X
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