2003 (5) TMI 161

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....nce of the Revenue the challenge is against the order passed by the Commissioner (Appeals) dated 30-10-2002. The respondents manufacture Asbestos Cement Pipes and supply the same to the Govt. Department as per the specific instructions. Under the Order-in-Original dated 28-12-2001 the Assistant Commissioner, Central Excise Division, Bhilwara confirmed the duty of Rs. 1,55,681/- on the ground that ....

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....3. We find no merit in this appeal. Respondents are supplying goods manufactured by them to PHED, Rajasthan under a contract, the conditions of which stipulate that inspection fee is to be borne by the Govt. Department and this amount is to be paid initially to the third party Inspection Agency by the manufacturers and subsequently, to be reimbursed by the Govt. Department. As was held by the Comm....