1997 (8) TMI 74

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.... the appellants are manufacturing railway overhead equipment and fittings and were removing the same without payment of duty and demanded the records and documents relating to the manufacture, terms and conditions of supplying the material to the railways. Shri Milan Pakhira, Director of the Company gave a statement on that day saying inter alia that they were supplying overhead equipment and fittings for electric traction out of raw material purchased from outside and the goods were directly supplied to the railways. The Company undertook fabrication of such fittings for railway electrification contractors on charging them fabrication charges where the contractors themselves supply the raw material. He also said the process undertaken by t....

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....unal. The Tribunal upheld the order of the Collector but insofar as the quantum of demand was concerned while agreeing with the contention of the appellant-Company regarding double computation of value of raw materials, asked the Collector to verify this factual aspect on the basis of evidence to be produced by the appellant and, thereafter, decide whether the duty demanded would need modification. The Appellate Tribunal also reduced the quantum of penalty to Rs. 25,000/-. 3. At the material time, Tariff Items 26A(1a), 27(a)(ii) and 68 stood as under : "26A. COPPER AND COPPER ALLOYS CONTAINING NOT LESS THAN FIFTY PER CENT BY WEIGHT OF COPPER. (1)**** (1a) Wire bars, wire rods and castings, not otherwise specified. 27. ALUMINI....