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TMI Blog1998 (12) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. - These are three application as under for the purpose of waiver of pre-deposit and stay of the demand of the Central Excise duty and penalty imposed by the Commissioner of Central Excise under three separate orders. DUTY PENALTY M/s. Luxmi Rolling Mills Rs. 69,06,873.56 70 lakhs Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by Railways, these were duty paid as no exemption was available to them, in all these products. Use all these products will not take away the duty paid character and as these were clearly recognisable as duty paid, the department's contention that these are non-duty paid is not correct. The burden to prove that the inputs were non-duty paid is on the department which has not been discharged. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty paid. These waste and scraps sold by Railways had not been generated from any manufacturing activities. He further mentioned that it has not been disputed or controverted that there was sale and purchase of waste and scrap by the Railways. Regarding the applicability of the explanation the ld. DR submitted that the explanation speaks about "All stocks of inputs in the country"; that this expr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed as waste and scrap and not the various products which were used in the ship building. In his reply Shri Gopal Prasad, ld. Counsel submitted that they have from the beginning purchased rail sleepers etc. and not waste and scrap. Gopal Prasad also relied upon the Board's Circular 27/89, dated 21-8-1989 in which it was clarified that "Heading 72.04 read with Note 6(b) of Section XV and HSN Expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sums as under : Luxmi Rolling Mills Rs. 7 lakhs Shri Vishwakarma Steels & Allied Industries Rs. 4.5 lakhs M/s. Ankur Steels Rs. 5.5 lakhs The amount specified above are required to be deposited within 10 weeks and on such deposits we waive the pre-deposit of the remaining amount of duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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