2016 (9) TMI 477

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....spondent : Shri Jitendra Nair, A.R. ORDER Per Dr. D. M. Misra This is an appeal filed against OIA No.78/2008(Ahd-II)CE/SBS/ Commr(A)/Ahd, dt.31.07.2008, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 2. Briefly stated, the facts of the case are that the Appellants are engaged in the manufacture of Electrical Transformers falling under Chapter 85 of Central Excise Tariff Act, 1985.....

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....e learned Advocate Shri Dhaval K. Shah for the Appellant submits that in addition to the normal in-house tests carried out by them on the manufactured Transformers, the Appellant, at the behest of few customers, carry out various additional quality tests, through third parties equipped with necessary testing equipments and instruments. The cost of these tests were recovered from the customers sepa....

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.... learned Commissioner (Appeals) has directed the Adjudicating authority for verification of the facts before arriving at any conclusion on the includability of the additional test charges in the assessable value of the transformers as additional consideration. 4. Heard both the sides. We find that the learned Commissioner (Appeals), after recording the submissions advanced by the Appellant, has o....