2004 (1) TMI 74

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..... trol) Appellate Tribunal. The question raised is whether the Appellants are liable to pay excise duty in respect of sleepers supplied by them to the railways. 2. It was submitted that the Appellants were not manufacturing any sleepers but were only supplying timbers to the railways. This submission is contrary to the admitted position. In reply to the show cause notice sent on 10th November, 1988 .....

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..... e of costs. The Appellants had not taken out any licence. They also did not file any classification list. They cleared the goods without payment of any duty. They did not comply with any of the formalities under the Act. It is, therefore, not possible to accept this contention. 4. In this view of the matter, we see no reason to interfere with the impugned Judgment. The Appeal stands dismissed. T .....

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