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<h1>Manufacturer's Duty Confirmed for Railway Supplies; Penalties Waived in CESTAT Appeal</h1> <h3>NATIONAL ENGINEERING INDUSTRIES Versus COMMISSIONER OF C. EX., JAIPUR</h3> The Appellate Tribunal CESTAT, New Delhi partially allowed the appeal, confirming the duty imposed on the manufacturer of bearings supplying to railways. ... Extended period of limitation – known facts to the revenue – held that - There is no dispute that the appellant has paid Central Excise duty on the goods manufactured and supplied to the Railways. It was well within the knowledge of the department that installation flows from the supply and that cannot be a case of suppression of any material fact. With this observation, we waive out all the penalties levied under the law by the impugned order. The appeal is partly allowed confirming duty imposed. The Appellate Tribunal CESTAT, New Delhi partially allowed the appeal, confirming the duty imposed on the manufacturer of bearings supplying to railways. Penalties were waived as installation was known to the department and not a case of suppression.