2008 (3) TMI 166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Y.S. Loni, JDR, for the Respondent. [Order per: P. Karthikeyan, Member (T)] - In the application filed by M/s. Texmaco Ltd., Sodepur, the appellants have prayed for waiver of pre-deposit and stay of recovery of excise duty and education cess totaling about Rs. 3.13 crores. The applicant has a sister unit at Belgharia which manufactures couplers and bogies and supplies to the appellant unit. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... voice describing the amount as Central Excise duty. 2. Arguing the application for stay, the ld. Counsel submits that as per their contract with Railways and the clarification issued by the Railways, the amount over the excise duty remitted by the manufacturers of bogies and couplers sourced by them would be reimbursed by the Railways as part of the cost of the wagons supplied by the appellants. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant, involved a different factual matrix and therefore the ratio of the said decision was not applicable to the subject case. In the said case the person who paid an amount under Rule 57CC only had collected equal amount from buyer of its goods. In such circumstances, the Tribunal had ordered that the amount collected from its buyer by such assessee was not recoverable under Section 11D. In the su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X