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2016 (4) TMI 146 - AT - Central ExciseDemand of the differential duty - exceeded the adhoc exemption granted to Konkan Railway corporation for supply of pre-stressed concrete sleepers - FAA set aside th demand - Held that:- In exercise of the powers conferred by sub-section 2 of Section 5A of the Central Excise & Salt Act, 1944, and in supersession of Adhoc Exemption Order No. 2/2/94-CX dated 4.4.94, the Central Government, having regard to the strategic importance of the Konkan Railway Line and being satisfied that it is necessary in the public interest so to do, hereby exempts prestressed concrete sleepers manufactured and supplied during the period December, 1990 onwards, by the following manufacturers, to Konkan Railway Corporation, from payment of the whole of the duty of excise leviable thereon. It can be seen from the above reproduced adhoc exemption, the exemption is to the value of the sleepers and does not include the excise duty paid, if any. The calculation brought forth by the learned counsel for the respondent is correct as if the amount of excise duty paid approximately 3.29 crores is reduced from 23.36 crores as is mentioned in the grounds of appeal, the respondent's clearance to Konkan Railway Corporation lies within the limit of 21.80 crores as is mentioned in the adhoc exemption. - Decided against revenue
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