TMI Blog2016 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... factured 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 - E/Early Hearing/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .80 crores. As contended by the appellants, the value of clearances is well within the exemption limit specified, the appellants case succeeds. In view of the above I pass the following order. ORDER I set aside the order (original) No. 120/97 and 19/99 passed by Assistant Commissioner of Central Excise, Dharwad and allow both the appeals. 3.2. Revenue is aggrieved by such an order and has filed this appeal. The Revenues grounds of appeal as reiterated by the learned Commissioner (AR) are as under: The quantity and value of the pre-stressed concrete sleepers supplied to KRCL by the assessee is as under Period Quantity (in Nos.) Value (in Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (A). 6. Therefore, it is hereby prayed that, the Hon ble Tribunal may be pleased to pass an order to refer the case back for fresh adjudication to consider the correct value of clearances to restrict the exemption to the extent of limit prescribed under the adhoc exemption order or pass an order as deemed fit including restoration/enhancement of the penalty on the assessee. 4. Learned counsel as against the arguments advanced by the learned DR draws our attention to the statements annexed by the Department itself in the grounds of appeal. It is his submission that the value as worked out by the Departmental authorities of approximately 23.36 crores includes the total excise duty paid by the respondent of approximately 3.29 cro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Railway Corporation has requested for exemption from payment of duty under Section 5A(2) of Central Excise Sale Act, 1944 for concrete sleepers required to be used for railway lines. The Konkan Railway Corporation has entered into contract with four factories along the route of this line for manufacture and supply of prestressed concrete sleepers. 2. 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 sleeper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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