2019 (2) TMI 744

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....Appellant Shri A. Roy, Suptd. (A. R.) for the Revenue ORDER PER CORAM The appeal is against the Order-in-original No. 1- 2/Commr/Bol/09 dated 23/01/2009. 2. The appellant is a unit of Central Government under the Ministry of Railways. The period under dispute is from March 1986 to June 1992 during which the appellant was engaged in the manufacture of Railway locomotives as well as p....

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.... for use as spare parts. On these lines, Show Cause Notices were issued proposing to demand payment of Central Excise Duty. Show Cause Notice dated 4/02/1991 covered the period March 1986 to February 1989. The succeeding Show Cause Notice dated 3/08/1992 covered further period upto 31/1/1992. The demand for duty raised in the above Show Cause Notices was confirmed by the Adjudicating Authority, by....

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....on of suppression against Chittranjan Locomotive Works which is nothing but a unit of Ministry of Railways. He also submitted that the Department has failed to produce any evidence to substantiate the claim that the goods have been cleared clandestinely without payment of duty. 5. Ld. DR justified the impugned order. He submitted that the benefit of Notification No. 67/86 cannot be extended to ....

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.... Railway Zones. The Show Cause Notice dated 04/02/1991 has covered the period of five years and has invoked the suppression clause of Sec 11A for demanding duty for the longer period. The subsequent Show Cause Notice dated 03/08/1992 has also invoked the extended period of limitation under Section 11A. The appellant being a unit of Ministry of Railways, by no stretch of imagination, can be conside....