1998 (2) TMI 223

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.... Respondent. [Order per : Justice U.L. Bhat, President]. - This appeal is directed against the Order-in-Appeal No. R-735-737/B.II, dated 3-1-1991 passed by the Collector of Central Excise (Appeals), Bombay confirming three orders-in-original dated 19-3-1990, 16-4-1990 and 7-8-1990 respectively passed by the Assistant Collector of Central Excise, Bombay. 2. The dispute arises on four refun....

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....n the element of inspection charges cannot be made. 4. It is pointed out that the appellant has Quality Assurance Department where the excisable products are subjected to inspection at the cost of the appellant and the cost is taken into consideration in fixing the price for the excisable goods. The inspection charges forming subject matter of the appeal was carried out at the option of the ....