2023 (3) TMI 945

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....were clearing railway coaches without payment of duty, the officers of the Preventive Unit visited the premises and verified the records. It was found that for the period 20.04.2011 to 31.12.2011, the appellant had not been paying Excise Duty on the finished goods cleared from their factory. Show cause notice was issued proposing to demand the duty along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand and appropriated the amount paid by the appellant. The original authority ordered for payment of appropriate interest and also imposed penalty of Rs.10,000/- under Rule 25 of Central Excise Rules, 2002. Aggrieved by such order, the appellant is now before the Tribunal. 2. ....

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....try of Railways to make arrangements in their budget for allocation of fund to pay the duty demand. The appellant being part of the Central Government, there were several procedures to be followed. Only after obtaining the sanction from the Central Government, the allocation could be made in the Budget by the Ministry of Railways for payment of the excise duty. 4. The entire duty demand was paid on 31.01.2012. There was no intention on the part of the appellant to evade payment of duty or not to pay the excise duty. They had failed to pay duty only because there was an exemption prior to the period of dispute. Ld. Counsel prayed that demand of interest and imposition of penalty may be set aside. 5. The decision of the Hon'ble High Cou....