2007 (6) TMI 10

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..... t - Appeal No. E/ESM-22/2005 - Final Order No. A/1138/KOL/2007 - Dated:- 7-6-2007 - [Order per: Chittaranjan Satapathy, Member (T)] - Heard both sides. 2. The appellants are an Orissa Government Undertaking. As per a sample invoice submitted, the impugned goods have been supplied to the Divisional Engineer, Haryana, Urban Development Authority. Shri B.J. Mukherjee, learned Advocate appeari .....

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..... he Tribunal cited before him cannot be relied upon for the present case. 3. We find that in the case of A. Infrastructure Ltd . (cited supra), the Bench has dealt with the similar case and has held that the extra amounts were collected on account of inspection charges and the same was paid to the Inspection Agency. It was, further, held that the inspection was carried out at the instance of t .....

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