2014 (10) TMI 443

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..... Respondent. ORDER The appellant are manufacturer of Air Brake Equipments for Railways. In terms of their contracts with Railways, they manufacture certain equipments for Air Brake systems and also purchase pipes and pipe fitting from outside, supply the goods manufactured by them as well as pipes and pipe fitting purchased from outside and carry out installation of Air Brake systems in the coac .....

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..... d of Rs. 12,37,087/- for the period 2001-2002 along with interest thereon under Section 11AB and besides this imposed penalty of equal amount on the appellant under Section 11AC. On appeal being filed to Commissioner (Appeals) against this order, Additional Commissioner's order was upheld vide Order-in-Appeal dated 16-12-2004. Against order of the Commissioner (Appeals), this appeal has been filed .....

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..... refore, pleaded that there is no infirmity in the impugned order. 3. We have considered the submissions of the learned DR and have perused the records. The undisputed facts are that the appellant manufactured certain Air Brake Equipments and cleared the same from their factory to Integrated Coach Factory, Chennai of the Railways. Pipes and pipe fittings of the Air Brake systems were bought f .....

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