2016 (12) TMI 1112

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....DICIAL) Shri Sanjib Kumar Das, Consultant of the Appellant (s) Shri K. Choudhari, Suptd (AR) for the Respondent (s) Per Shri H.K. Thakur This appeal has been filed by the appellant against OIO No. 2/Ch.86/Commissioner/CE/CAL-IV/Adjn/99 dt 15/02/1999 passed by CCE, Kolkata-IV Commissionerate as Adjudicating authority under which a demand of Rs. 1,60,69,544/- against the appellant, along....

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....hat in view of the interpretation given by the Railways appellant was under the bonafide belief that Central Excise duty on the wagons supplied to Railways is not leviable to duty. Learned Advocate relied upon Apex Courts decision in the case of Pushtam Pharmaceuticals Company Vs CCE Bombay [1995 (78) ELT 401 (S.C.)] to argue that extended period of 5 years is not applicable. 3. Sh. K. Choudhar....

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....95, relied upon by the appellant, is a general clause & also covers situations where duty is also payable. It is not correct on the part of the appellant to say that when wagons are supplied to oil companies also, the same shall stand exempted. It has been rightly pointed out by Learned AR that there are clauses which convey that the impugned wagons were meant for Oil Companies. Appellant never re....