2018 (7) TMI 1055

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....Kolkata passed on 20th September, 2016 confirming demand of certain sum of money coupled with penalty and interest on the ground of allegation of removal of 95 wagons during the period between August, 1996 and August, 1997 without payment of excise duty. These wagons were supplied on the basis of an order placed by the Government of India, Ministry of Railways on 4th August, 1995. Admitted position is that the appellant did not pay excise duty on these wagons, which led to issue show cause-cum-demand notice followed by an adjudication order sustaining the action of the excise authorities. The show cause notice was issued on 16th July, 1998 and a copy of the said show cause notice was produced before us by the learned counsel for the A....

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..... These wagons are being procured against the demand of Oil Industry under 'Own Your Wagon Scheme' and therefore these wagons now attract excise duty. At the time of placement of contract these wagons were not excisable. However, Modvat benefits are also now available on the inputs used for production of these wagons, which should be availed by you."   The other point on which show cause notice is resisted is that the same was issued beyond the prescribed period of six months, without compliance of the conditions stipulated for extension of time. We have gone through the agreement in the form of a letter dated 4th August, 1995. The order was placed by the Ministry of Railways, Union Government and we are apprised by the learned Coun....