9911796707
TMI Blog2015 (10) TMI 1779X X X X Extracts X X X X X X X X Extracts X X X X ..... one, for the Respondent. ORDER None present on behalf of the respondent. 2. The Revenue has filed this appeal against the Order-in-Appeal No. 142/RPR-I/2005, dated 17-11-2005 which set aside the Order-in-Original No. 28/Dem/Adj/Bil/2005, dated 12-4-2005. In terms of the said Order-in-Original a duty demand of Rs. 27,724/- was confirmed along with interest and equal mandatory penalty. 2.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the buyer and for which buyer has to pay are not includible in the assessable value. 3. Revenue filed this appeal on the ground that the Commissioner (Appeals) has incorrectly held the inspection by RITES to be additional/secondary inspection and that the inspection by RITES was not optional. The Revenue further asserted that the issue is fully covered by CESTAT judgment in the case of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Hindustan Gas & Industries Ltd. (supra) which covers an identical issue in identical circumstances. The said judgment having considered the judgments in the case of Shree Pipes Ltd. v. CCE - 1992 (59) E.L.T. 462 (T) and in the case of Hindustan Development Corpn. Ltd. v. CCE - 1996 (85) E.L.T. 58 (T) which were referred to by the Commissioner (Appeals) came to a clear finding that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unless they are tested and approved by RITES. They therefore do not become marketable till that such testing takes place. As we have seen, it is the buyer who pays the testing charges to the appellant. It is contended that the buyer is in turn reimbursed these charges by Railways. We have to keep in mind that the sleeper manufacturers sell, not inserts themselves, but sleepers, fitted with the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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