https://www.taxtmi.com/caselaws?id=363747 An exemption for wagons under Notification No. 64/95-CE applied only where the wagons were intended for use by Indian Railways. The court found that the contract materials showed procurement for oil companies under the Own Your Wagon Scheme, with the railway administration acting only as a facilitator, so the exemption condition was not satisfied. On limitation, the department's lack of prior knowledge and the finding of suppression of material facts justified invocation of the extended period for duty demand, penalty and interest. The appeal therefore failed on both merits and limitation, and the demand and penalty were sustained. en-us Wed, 20 Jun 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363747 An exemption for wagons under Notification No. 64/95-CE applied only where the wagons were intended for use by Indian Railways. The court found that the contract materials showed procurement for oil companies under the Own Your Wagon Scheme, with the railway administration acting only as a facilitator, so the exemption condition was not satisfied. On limitation, the department's lack of prior knowledge and the finding of suppression of material facts justified invocation of the extended period for duty demand, penalty and interest. The appeal therefore failed on both merits and limitation, and the demand and penalty were sustained. Case-Laws Central Excise Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363747