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TMI Blog1997 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : Lajja Ram, Member (T)]. In this appeal filed by the Divisional Forest Officer, Ranni (Kerala), matter relates to the excisability and dutiability with regard to the wooden sleepers manufactured by the appellants and supplied to the railways. During the relevant time railway sleepers were excisable and dutiable under Item No. 68 of the erstwhile Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of information supplied by the appellants. The duty liability of Rs. 7,01,408.20 had been admitted by the Divisional Forest Officer, Ranni as will be seen from Annexure A to the Show Cause Notice. 4. We have carefully considered the matter. We find that it is an admitted position that the Forest Department of the Government of Kerala was manufacturing wooden railway sleepers and supplying th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te them for the demand of duty and that while for the supplies which were on a price, they had agreed, no such reimbursement had been given for free supplies. We consider that it is immaterial whether the goods were supplied free or at a cost; if the goods are otherwise excisable and dutiable. As it has been admitted that the sleepers were manufactured by them and that during the relevant time the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epers during 5. the year 1984-85 is as under and Central Excise duty is working out to be Rs. 7,01,408.20 for the same. Total Nos. of B.G. Sleepers supplied to Railways. 15,931 Nos. valued at Rs. 26,10,547.00 Total Nos. of N.G. Sleepers supplied to Railways. 7,174 Nos. valued at Rs. 5,27,568.00 Total Nos. of B.G. Slee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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