2017 (9) TMI 1175

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.... for the Appellant None for the Respondent ORDER The brief facts are that the respondents are manufacturers of passenger coaches for Indian railways, steel freight containers and parts of railway coaches falling under Chapter Heading 86 of CETA, 1985 and they were availing exemption granted by Notification No. 62/95-CE dated 16.3.1995. The respondents cleared railway coaches and parts on ....

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....ts are not eligible to avail the exemption. A show cause notice was issued demanding duty on the scraps cleared for the said period and for imposing penalty. After due process of law, the original authority confirmed the duty demand and also imposed penalty. In appeal, the Commissioner (Appeals) set aside the same in the second round of litigation. Hence this appeal. 3.   At the time ....

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....t of manufacture goods is available in S.No.16(i) of the Table annexed to Notification No.62/95-CE dated 16.3.1995 (as amended), the problem arose because the first respondent cleared the exempted goods on payment of duty during the period in dispute. The erroneous payment of duty caused the Department to hold that the goods are other than exempted goods and therefore demand was made. On adjudicat....