2007 (1) TMI 193

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....ed in the manufacture of parts for Railways falling under Chapter Heading 94 and 86 of the Schedule to Central Excise Tariff Act, 1985. The petitioner is doing job work for Railway Coach Factory, Kapurthala (hereinafter referred to as 'the RCF'). During the period January, 2000 to December 2001, the petitioner received blanks from RCF for job of punching/notching and bending, as per their specifications, against job charges ranging from Rs. 54/- to Rs. 61/- per piece. The duty was paid by the petitioner on the value of job work charges charged by him from the RCF. No duty was paid on the value of blanks supplied free of cost by the RCF. The petitioner was issued a notice to show cause as to why the amount of duty amounting to Rs. 3,95,847/-....

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....counsel for the respondents and perused the paper book. 5. Counsel for the petitioner, while reiterating the submissions made in the writ petition regarding rejection of his prayer for waiver of interest, admitted that the order being totally non-speaking is liable to be struck down on this score alone. Further alleging the order to be arbitrary, learned counsel referred to number of earlier orders passed by the Commission where in similar facts and circumstances full waiver of interest was granted. He has placed reliance on Settlement Application Nos. S.A.(E) No. 778 & 779/2005 - M/s. Amit Enterprises, Ludhiana and another v. Customs and Central Excise decided on 17-3-2005; S.A.(E) Nos. 18 & 19/2005 - M/s. Shree Parashnath Re-Rolling Mill....

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.... S.A.(E) Nos. 26 & 27/2005 - M/s. C.P. Re-Rollers Ltd., Durgapur and another v. Customs and Central Excise decided on 21-11-2005, S.A.(E) No. 935/2005- M/s. Dabur India Ltd., Sahibabad (U.P.) v. Customs and Central Excise decided on 30-11-2006 and S.A. No. 224/2006 - M/s. Orissa Industries Ltd., Orissa v. Customs and Central Excise decided on 11-9-2006. It is further submitted that while not granting complete waiver of interest to the petitioner, the Commission has failed to exercise the jurisdiction vested in it. 6. Learned counsel has also referred to judgment of Bombay High Court in 2005 (192) E.L.T. 111, Bhilwara Melba De Witte Ltd. v. Union of India, wherein on account of contradictory views taken by the Commission on the issue of wai....