TMI Blog2008 (1) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... r per : K.K. Agarwal, Member (T)]. The brief facts of the case are that the appellant had contract with Indian Railways for supply of brake blocks, brake shoes and anti-creep bearing plates. These were manufactured by them and classified by them under Chapter Heading 7307.00 and 7307.10 and the appellants have claimed full exemption under Notification 208/83-C.E., dated 1-8-83 for these prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 1-8-83 but the appellants have clearly quoted in their letter that there is no excise duty at present. The matter of correct classification was agitated by them and the same was decided by the Collector, Nagpur vide O-I-O No. 30/88 where he confirmed the demand of duty of Rs. 10,49,630/- and imposed a penalty of Rs. 20,000/-. Aggrieved by the order, they filed an appeal before the Tribunal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly. The matter was thereafter adjudicated by the Asst. Commissioner who vide order dated 27-1-00 transferred the refund amount to the Consumer Welfare Fund on the ground that there is no confirmation from the Railway authorities regarding payment. This order has been upheld by the order in appeal by 31-8-2001 against which the appellants have come up in appeal before us. 2. The learned Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned DR reiterates the finding of the Commissioner that since there is no confirmation from the railways authorities about payment/non-payment of Central Excise duty it cannot be held that the appellants have not Recovered duty from the customers. 4. We have considered the submissions. We find that in this case the duty has been deposited after clearance of the goods under protest and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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