2013 (12) TMI 670

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ang Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.1,43,547/-, interest and penalty. The demand is confirmed after adding the value of third party inspection charges to the assessable value of the goods manufactured by the applicant. 3. The contention of the applicant is that the inspection is not a condition for sale but it is optional. ....