2011 (5) TMI 863

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....i R. Srova, JDR, for the Respondent. ORDER After rejecting the request for adjournment, we proceed to decide the Revenue's appeals, inasmuch as the issue lies in narrow compass. Accordingly, we have heard the Shri R. Srova, ld. JDR and have gone through the impugned order passed by Commissioner (Appeals), vide which he has set aside the original order confirming the demand of duty of Rs. 60,....

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....emand to be barred by limitation. 3. As against the above finding of the appellate authority, the Revenue has relied upon the Board's Circular No. 643/34/2002-CX., dated 1-7-2002, clarifying that pre-delivery inspection charges will be included in the assessable value. They have also submitted that in terms of new Section 4 of Central Excise Act, 1944, it is the transaction value which has....

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....the present case that such inspection was being carried out by the respondent at the instance of their customers and from a third party. The expenses originally incurred by them, were being reimbursed by their clients. As such, nothing came to the pocket of the respondent. The Commissioner (Appeals) has rightly observed that the assessee's customers could have paid the entire inspection charges to....