Pacific Forging and Fasteners Vs. Collector of Central Excise

Pacific Forging and Fasteners vs Collector of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Apr 22, 1997

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Citation: sooperkanoon.com/11080
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Apr 22, 1997
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Pacific Forging and Fasteners

Respondent

Collector of Central Excise

Legal References

Reported In: (1997)(93)ELT434TriDel

Excerpt

1. appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. we have heard shri k.srivastava, sdr and perused the papers.2. the dispute relates to the question of includibility of special testing charges in the assessable value of excisable goods. special testing was arranged to be conducted optionally at the request of the buyers through an outside agency. this was over and above the normal test conducted by the manufacturer. in this view the adjudicating authority was in error in holding that special testing charges should be included in the assessable value. we set aside the impugned order and allow the appeal.

Full Judgment

1. Appellant is absent in spite of notice of hearing but has sent a request for decision of the appeal on merits. We have heard Shri K.Srivastava, SDR and perused the papers.

2. The dispute relates to the question of includibility of special testing charges in the assessable value of excisable goods. Special testing was arranged to be conducted optionally at the request of the buyers through an outside agency. This was over and above the normal test conducted by the manufacturer. In this view the adjudicating authority was in error in holding that special testing charges should be included in the assessable value. We set aside the impugned order and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Pacific Forging and Fasteners vs Collector of Central Excise Same Subject Excise