2018 (9) TMI 1264

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..... direction of their customers and as such is optional in nature. Regular inspection is being done by the appellant in their in-house facilities which is not the subject matter of the present appeal - the confirmation of demand of duty against the appellant is not sustainable. Time Limitation - Held that:- The demand is barred by limitation inasmuch as no justifiable reasons for invoking the lon .....

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..... t. The appellants have contended that they have in-house inspection facilities for which no separate charges are being recovered by them. However, in some cases their customers insist on extra inspection, which are re-imbursed to them and the said practice is being followed by them since 1987. The Tribunal in the case of Classic Polytube Pvt.Ltd. reported in 2016 (336) ELT 180 (Tri.-All.) has held .....

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