2014 (1) TMI 329

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A.R.) ORDER Per Dr. D. M. Misra: This is an application for waiver of pre-deposit of duty of Rs.80,592/- and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. The ld. Advocate appearing for the applicant has submitted that they supplied around 1,54,659 nos. of PSC sleepers falling under Chapter Heading 6807.90 of CETA,1985. The contention is that there was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... used the records. We find that from the statement enclosed, in the Appeal Memorandum, the applicant had discharged duty on revised prices of 1,54,659 nos. of sleepers supplied to the Railways. Thus, it seems that the duty demanded against 34,500 nos. of sleeper, are prima-facie included in the total supply of 1,54,659 nos. of sleepers. In these circumstances, the applicants are able to make out a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X