1997 (12) TMI 231

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....Commercial Officer, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal by the Department is against the order of the Collector (Appeals). In that order, the Collector (Appeals) has said that in those cases, where industrial valves manufactured by the assessee, the respondent in this appeal, were subjected to inspection by an outside agency, the cost of such inspection....