TaxTMI 
TaxTMI 
1998 (12) TMI 235
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....Order per : V.K. Agrawal, Member (T)]. - These are three application as under for the purpose of waiver of pre-deposit and stay of the demand of the Central Excise duty and penalty imposed by the Commissioner of Central Excise under three separate orders.  DUTY      PENALTY  M/s. Luxmi Rolling Mills Rs. 69,06,873.56 70 lakhs    Shri....
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....ed by Railways, these were duty paid as no exemption was available to them, in all these products. Use all these products will not take away the duty paid character and as these were clearly recognisable as duty paid, the department's contention that these are non-duty paid is not correct. The burden to prove that the inputs were non-duty paid is on the department which has not been discharged. He....
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....uty paid. These waste and scraps sold by Railways had not been generated from any manufacturing activities. He further mentioned that it has not been disputed or controverted that there was sale and purchase of waste and scrap by the Railways. Regarding the applicability of the explanation the ld. DR submitted that the explanation speaks about "All stocks of inputs in the country"; that this expre....
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....bed as waste and scrap and not the various products which were used in the ship building. In his reply Shri Gopal Prasad, ld. Counsel submitted that they have from the beginning purchased rail sleepers etc. and not waste and scrap. Gopal Prasad also relied upon the Board's Circular 27/89, dated 21-8-1989 in which it was clarified that "Heading 72.04 read with Note 6(b) of Section XV and HSN Explan....