TaxTMI 
TaxTMI 
2018 (9) TMI 989
X X X X Extracts X X X X
X X X X Extracts X X X X
....in their port area during the period from March, 2005 to April, 2005. 2. The Adjudicating Authority confirmed the demand of Rs. 8,51,380/- along with interest and imposed penalty of equal amount under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 76 of the Finance Act, 1944 and Section 11 AC of the Central Excise Act, 1944. 3. On appeal, the Lower Appellate Authority upheld the OIO and dismissed the appeal filed by the assessee. Hence, the present appeal before the Tribunal. 4. The Ld. Consultant appearing on behalf of the Appellant assessee submits that the construction of guarding/retention wall was indispensable for providing the port service in port area, since, coking coal stored at Berth No. 4-A Stack Yard slides....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed during rainy season, which was hitherto being happening causing disruption of total function affecting thereby discharge of coal from Vessel and dispatch from Berth No. 4A stackyard by railway wagon. The construction of guard/retention wall is integrally and closely connected with the providing of proper services to both Port and SAIL under the terms of the relevant contracts. It is with the help of the guard wall, the inundation of the railway track with the slurry coal could be averted and the Stacker cum Reclaimer did function uninterruptedly on the railway track resulting in providing satisfactory services to both Port and SAIL. Therefore, such guard/retention wall serve the dual purpose of preventing the sliding of coal and also mix....
X X X X Extracts X X X X
X X X X Extracts X X X X
....KET BUILDING DURGACHAK HALDIA-721607. Date: 16-09-2004 Ref; HLD/IMP/CC/ISPHL/ M/s. International Seaports (Haldia) Pvt. Ltd. Berth No. 4A Haldia Dock Complex Haldia. Sub: Faster loading of imported coking coal for onward dispatches to Steel Plants. Dear Sirs, It is understood that smooth dispatches of imported coking coal from B-4A to our steel plants are affecting due to jamming of dedicated railway tracks installed for movement of loading equipments like stacker-reclaimer by sliding of cargo from coal stack due to rain at B-4A stackyard. During meeting with your officials where our RM(T&S/ER) was also present, the matter was discussed and your officials had pointed out that they are thinking to build guard....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g rainy season and blocks the Railway track. Moreover, the slurry cargo often blocks the rails meant for movement of Stack-Reclaimers. This has hampered wagon loading. In order to prevent the same and also to maintain uninterrupted loading, it is imperative to take some remedial measures immediately. This will also help to improve the quality of service and efficiency of your berth, ultimately enabling us to increase our cargo handing. Thanking you, Yours faithfully, Sd/-, 14/09/2004, MANAGER (RLY), HALDIA DOCK COMPLEX, I find that the Show Cause Notice has been issued after normal time limit. The appellant produced before both the authorities below, the relevant copy of ST-3 Returns showing that they have availed Cenva....