https://www.taxtmi.com/caselaws?id=371240 Railway wagons qualified for concessional duty under Notification No. 452/86-CE because the documentary record showed a declared payload capacity not exceeding 60 MT. The adjudicating authority accepted the railway drawing and design records, and the department produced no convincing evidence to displace that documentation with its internal material suggesting a marginal excess. On that basis, the exemption was held available and the demand for differential duty was not sustainable, so the Revenue's appeal was rejected. en-us Mon, 26 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371240 Railway wagons qualified for concessional duty under Notification No. 452/86-CE because the documentary record showed a declared payload capacity not exceeding 60 MT. The adjudicating authority accepted the railway drawing and design records, and the department produced no convincing evidence to displace that documentation with its internal material suggesting a marginal excess. On that basis, the exemption was held available and the demand for differential duty was not sustainable, so the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371240