TMI Blog2017 (1) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... d, i.e., from 17-3-2012 to 2-2-2014 - decided in favor of appellant. - E/20858-20859/2015 - A/30555-30556/2016 - Dated:- 21-6-2016 - Ms. Sulekha Beevi C.S., Member (J) and Shri Madhu Mohan Damodhar, Member (T) Shri Avinash Desai, Advocate, for the Appellant. Shri K.S.G.S. Kumar, Asst. Commissioner (AR), for the Respondent. ORDER [Order per : Madhu Mohan Damodhar, Member (T)] . - The appellant-company has been in the business of, inter alia, manufacturing rail switches and check rails and supplies the same inter alia to Central Railways, Southern Railways, South Central Railways, South Western Railways, East Coast Railways. For manufacturing rail switches, Railways provided free of cost rails to the appellant (which R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in one such tender and being the lower bidder, was awarded the tender. As per the General Tender Conditions, it was understood between the parties that the incidence of any tax liability shall be on Railways. Railways placed a purchase order for manufacture of rail switches. No Cenvat credit was availed by the appellant since the duty stood already paid by Railways. 2.3 Department issued a show cause notice to the appellant alleging evasion of excise duty by under-valuation of goods and required the appellant to show cause as to why a penalty of ₹ 5,50,81,432/- during the period between 17-3-2012 and 31-7-2013 be not be demanded along with interest and additional penalty. Subsequent to certain representations made by Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit has also been taken away. The appellant in view of the extreme financial hardship being faced is not in a position to make the said pre-deposit. Thus having no other alternative and efficacious remedy left, the appellant preferred writ petition before the Hon ble Delhi High Court being W.P. (C) No. 1738 of 2015 inter alia challenging the constitutional validity of Section 35F of the Act as well as quashing/setting aside the orders dated 30-9-2014 and 30-12-2014 passed by the Department. The above petition came up for hearing before the Hon ble Delhi High Court when the Hon ble Court was pleased to issue notice on the said petition. The Hon ble Court further directed as under :- In the meanwhile, the petitioner may file an appeal und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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