2018 (9) TMI 1264

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..... ev Ranjan (Addl.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : The appellants have made a request to decide the matter on the basis of written submissions, which we have gone through. After hearing the ld.AR and after going through the impugned order, we have seen that the sole issue required to be decided in the present appeal is as to whether third party inspection charges d .....

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..... We find that the issue is no more res integra. The extra inspection is being done by the assessee under the 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. As such we find that the confirmation of demand of duty against the appellant is not sustaina .....

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