Commissioner of Central Excise Vs. Bhaskar Ispat (P) Ltd.

Commissioner of Central Excise vs Bhaskar Ispat (P) Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 11, 2003

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Citation: sooperkanoon.com/33393
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: K Usha, N T C.N.B.
Decided On: Dec 11, 2003
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Bhaskar Ispat (P) Ltd.

Legal References

Reported In: (2004)(164)ELT422TriDel

Excerpt

1. issue arising in this appeal is whether the charges for the inspection by rites is liable to be added to the assessable value of the goods cleared by the appellant/assessee. it is seen that there are number of decisions of this tribunal on this issue conflicting with each other. in the appellant's own case in hindustan gas & industries ltd. v. commissioner of central excise & customs, baroda [2001 (133) e.l.t. 481 (tri.)] a co-ordinate bench of this tribunal has taken a view that absence of optionality and the existence of every buyer insisting upon tests by rites, make the charges thereof includible in the assessable value. in appellants own case the calcutta bench of the tribunal in its final order nos. a-393-394/cal./2003, dated 10-6-2003 [2003 (161) e.l.t. 822 (t)] has taken a different view. it is seen that the bombay decision is not referred in the order passed by the calcutta bench but number of other decisions taking different views have been referred in the case.2. in the light of the above, we find it is necessary to refer the issue for consideration by a larger bench. adjourned. the case may be sorted after larger bench pronounces its order on this issue.

Full Judgment

1. Issue arising in this appeal is whether the charges for the inspection by RITES is liable to be added to the assessable value of the goods cleared by the appellant/assessee. It is seen that there are number of decisions of this Tribunal on this issue conflicting with each other. In the appellant's own case in Hindustan Gas & Industries Ltd. v. Commissioner of Central Excise & Customs, Baroda [2001 (133) E.L.T. 481 (Tri.)] a co-ordinate Bench of this Tribunal has taken a view that absence of optionality and the existence of every buyer insisting upon tests by RITES, make the charges thereof includible in the assessable value. In appellants own case the Calcutta Bench of the Tribunal in its Final Order Nos. A-393-394/Cal./2003, dated 10-6-2003 [2003 (161) E.L.T. 822 (T)] has taken a different view. It is seen that the Bombay decision is not referred in the order passed by the Calcutta Bench but number of other decisions taking different views have been referred in the case.

2. In the light of the above, we find it is necessary to refer the issue for consideration by a Larger Bench. Adjourned. The case may be sorted after Larger Bench pronounces its order on this issue.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Bhaskar Ispat (P) Ltd. Same Subject Land Acquisition Same Judge K Usha, N T C.N.B.