2002 (10) TMI 820

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....ing having been sent to them well in advance. Accordingly, we have heard Shri A.K. Mondal, ld. JDR and have gone through the impugned order. 2. Demand of duty of Rs. 16,834.75 (rupees sixteen thousand eight hundred and thirty four and seventy five paise) in both the appeals has been confirmed against the appellants on the ground that the inspection charges paid to RITES by the railway authorities....

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....djudicating authority. 3. However, we are not in agreement with the above view of the Commissioner (Appeals). It is seen that the Tribunals decision in the case of Shree Pipes Ltd. relied upon by the original adjudicating authority has been approved by the Hon'ble Supreme Court when the appeal filed by the Revenue was dismissed. We also note that the Tribunal in the case of General Engg. Work....