2016 (11) TMI 1210

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.... Gupta, Advocate for the for the Appellant. Sh. G. R. Singh, DR for the Respondent. ORDER Per: Justice (Dr.) Satish Chandra: This appeal has been filed by the appellant, who is the manufacturer of Iron & Steel Casting and parts of Railway. As per the terms of the tender, the goods can be purchased only if the pre-inspection is done by its own agency i.e. RITES and RDSO. The charges pai....

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....r and mandatory in nature. 3. After hearing both sides, it appears that the inspection charges are mandatory. The appellant had made claims for the reimbursement for the inspection charges time to time. It is the mistake of the assessees Accountant who had not included this amount to be reimbursed by the buyer. 4. It may be mentioned that the appellant cannot claim advantage of his own mista....