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TMI Blog2016 (9) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent : Shri Jitendra Nair, A.R. ORDER Per Dr. D. M. Misra This is an appeal filed against OIA No.78/2008(Ahd-II)CE/SBS/ Commr(A)/Ahd, dt.31.07.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 2. Briefly stated, the facts of the case are that the Appellants are engaged in the manufacture of Electrical Transformers falling under Chapter 85 of Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Advocate Shri Dhaval K. Shah for the Appellant submits that in addition to the normal in-house tests carried out by them on the manufactured Transformers, the Appellant, at the behest of few customers, carry out various additional quality tests, through third parties equipped with necessary testing equipments and instruments. The cost of these tests were recovered from the customers sep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Commissioner (Appeals) has directed the Adjudicating authority for verification of the facts before arriving at any conclusion on the includability of the additional test charges in the assessable value of the transformers as additional consideration. 4. Heard both the sides. We find that the learned Commissioner (Appeals), after recording the submissions advanced by the Appellant, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtheless, we remand the matter to the Adjudicating authority to examine the facts and evidences on record, in the light of the case laws and the observations made by the learned Commissioner (Appeals) and decide the issue afresh. The proceeding, as far as practicable, be completed within three months from the date of communication of this order. Needless to mention that a reasonable opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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