2018 (12) TMI 9

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....for the Appellant None for the Respondent. ORDER Per Bench : The present appeal has been filed by the Revenue against the Order-in-Original No.41/Denovo/Commr./BOL/09 dated 24.02.2009. The brief facts of the case are as follows. 2. The respondent is engaged in the manufacture of Railway Wagons falling under Chapter 86 of the Schedule to the Central Excise Tariff Act, 1985. During th....

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....ed in the tariff. Adjudicating Authority vide impugned order dropped the demand for Central Excise duty. Hence, the present appeal filed by the Revenue. 3. Revenue is represented by Shri K. Choudhuri, Suptd.(AR). When the matter was called, none appeared on behalf of the appellant. It is noticed that the case is being regularly listed on board. Since the appeal is very old pertaining to the yea....

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.... he reiterated the grounds of appeal. 5. We have gone through the appeal record and heard ld. DR. 6. The dispute is with reference to the concessional rate of duty at specific rates for wagons of pay-load does not exceeding 60 MT. The adjudicating authority dropped such demand raised in the show cause notice by accepting the fact that the capacity of wagons as per the specific drawing and de....

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....ad. I also find that nothing could be placed on record by the department that the said assessee's declaration in the classification list in Form-I with regard to payload of BOBS Wagons as not exceeding 60 tonnes was contrary to Railways declaration of payload of the said wagons. On the contrary, the said assessee, in their written submission, dated 29.01.2009 has enclosed a copy of the Diagrom SK-....