2016 (9) TMI 477

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..... emanded the matter to the Adjudicating authority for verification of the facts viz. whether the third party tests carried out by the Appellant is in addition to the normal test and at the behest of the customers etc. We do not see any deficiency in the findings of the ld. Commissioner (Appeals). Instead, the Appellant should have followed the direction of the learned Commissioner (Appeals) and submitted the evidences before the Adjudicating authority and by now, the matter would have been disposed of. Nevertheless, 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. - Appe .....

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..... 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 separately, by raising commercial invoices. It is his contention that the third party test/inspection charges being at the request of the customers, in addition to the normal test, therefore the charges recovered separately for such tests cannot be included in the assessable value, in view of the series of decisions of this Tribunal. It is his contention that the learned Commissioner (Appe .....

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..... submitted the evidences before the Adjudicating authority and by now, the matter would have been disposed of. Nevertheless, 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 hearing be allowed to the Appellant be granted. All issues are kept open. The appeal is allowed by way of remand to the Adjudicating authority. ( Dictated and pronounced in the open court ) - - TaxTMI - TMITax - Central Excise .....

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