TaxTMI 
TaxTMI 
1998 (6) TMI 136
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....or the Appellant. Shri M. Ali, JDR, for the Respondent. [Order per : K. Sankararaman, Member (T)].- Appellant has sent a letter in response to the hearing notice that their factory is under lock out since 24-12-1997 and all the relevant records are lying inside the factory premises. They have, therefore, requested for adjournment of the case. 2.  On perusal of the appeal mem....
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....arries out quality control checks in his factory as a regular part of the manufacturing activity. In addition, the Railways requires the appellant to get the goods tested by their nominated agency "RITES". The testing charges levied by that agency are paid in the first instance by the appellant but got reimbursed from the Railways subsequently. The department has added such additional testing char....
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....e for the very same type of goods supplied to the Railways for which additional test was carried out by RITES and charges for such additional test was held to be not includible in the assessable value of the goods so tested. 5. A point raised by Shri Ali that the West Zonal Bench had in a similar case held that inspection charges paid to an outside agency would be includible in the assessa....
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....d out only on the ground that in other cases such tests were carried out and such testing charges had been held to be includible in the assessable value. We thus find that in this case, the Tribunal was not called upon to decide the question whether the testing charges carried out by the outside agency was includible or not. That decision had been taken at the level of Collector (Appeals) and that....