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2004 (1) TMI 74 - SUPREME COURTManufacture - Demand - Limitation - whether the Appellants are liable to pay excise duty in respect of sleepers supplied by them to the railways - Held that:- It was submitted that the Appellants were not manufacturing any sleepers but were only supplying timbers to the railways. This submission is contrary to the admitted position. In reply to the show cause notice sent on 10th November, 1988, the Appellants admitted that sleepers were being manufactured by them. In the reply it was only contended that there was no commercial activity in such manufacturing. Also show cause notices had been issued to the Appellants for earlier periods also. Even at that stage it had been admitted that the Appellants were manufacturing sleepers. Duty was levied for the earlier periods. That duty has been paid by the Appellants. This also shows that it is an admitted position that sleepers were being manufactured by the Appellants - Therefore, no reason to interfere - Decided against assessee.
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