2000 (2) TMI 354

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..... per : Jyoti Balasundaram, Member (J)]. In this case demand of duty of Rs. 13,57,144/- has been confirmed against the Applicants who are manufacturers of M.S. Bars and Rods on the ground that they were not eligible to the benefit of Notification No. 202/88-C.E., dated 20-5-1988 since they purchased unusable rails, sleepers, fish plates, etc. (rail scrap) during auction from the Railways and u .....

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..... d by the Notification No. 202/88-C.E. However, we agree with the Applicants that the demand is prima facie barred by limitation as the Applicants were under the bond fide belief, based upon the various circulars issued by the Central Board of Excise and Customs that used and rejected railway materials were to be treated as angles, shapes, and sections, that their final product made out of such rai .....

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