2013 (12) TMI 219

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....ttopadhyay, Consultant For the Respondent: Sri S. Chakraborty, A.C. (A.R.) ORDER Per DR. D.M. MISRA: This is an application for waiver of pre-deposit of duty of Rs.7,86,837/- and equal amount of penalty imposed under Section 11AC and penalty of Rs.5.00 Lakhs imposed under Rule 25 of Central Excise Rules, 2002. 2. The Ld. Consultant at the outset submitted that the applicants are eng....

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....from the railway siding, cannot be included in the value of the 'railway track materials' and chargeable duty. 3. The Ld. A.R. for the Revenue has reiterated the findings of the Ld. Commr. (Appeal). 4. Heard both sides and perused the records. We find that the applicant manufactured' Railway & Tramway track materials of Iron & steel products' from the 'rail' supplied by Indian Railways. It i....