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2016 (4) TMI 146 - CESTAT BANGALORE

2016 (4) TMI 146 - CESTAT BANGALORE - 2016 (337) E.L.T. 390 (Tri. - Bang.) - Demand of the differential duty - exceeded the adhoc exemption granted to Konkan Railway corporation for supply of pre-stressed concrete sleepers - FAA set aside th demand - Held that:- 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 im .....

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aid, 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/20477/2014 in E/350/2003-DB & E/350/2003-DB - Final Order No. 20046 / 2016 - Dated:- 12-1-2 .....

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on granted to Konkan Railway corporation for supply of pre-stressed concrete sleepers. 3.1. The first appellate authority has set aside demand by recording as under: I have gone through the case records, grounds of appeal and the written submissions made during personal hearing. Appellants initially supplied concrete sleepers to Konkan Railway Corporation by claiming exemption under adhoc notification No. 2/2/94 dated 4.4.94 and the amendment dated 24.11.94. The departmental proceedings initiate .....

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ceeds. 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.) V .....

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on limit of ₹ 21.80 crores as per the Adhoc exemption Order dt. 2.5.02 on which the assessee was liable to pay the duty. 4. In the submission made before the Commissioner(A), the assessee have furnished the total value of the supplies made as ₹ 19,32,80,297/- and that they had not exceeded the adhoc exemption limit of ₹ 21.80 Crores even if the escalated value. Based on these submission of the assessee, the Commissioner (A) has allowed the appeal filed by the assessee. 5. There .....

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es 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 du .....

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ong force in the contentions raised by the learned counsel for the respondent. The figures relied upon by the Revenue in the grounds of appeal (as is reproduced hereinabove) includes the central excise duty paid by the respondent on the sleepers which were cleared by them. The adhoc exemption which has been granted to Konkan Railway Corporation reads as under: F. No. 134/8/2000-CX.4 Government of India Ministry of Finance Department of Revenue New Delhi, the 2nd May, 2002 ADHOC EXEMPTION ORDER N .....

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l. The Konkan 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 supersess .....

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