9911796707
TMI Blog2000 (12) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : Archana Wadhwa, Member (J)]. Vide the impugned Order, the Commissioner of Central Excise, Patna, has confirmed a demand of duty of Rs. 30,71,393.64 and has imposed a personal penalty of an equivalent amount under the provisions of Section 11AC. Apart from that, personal penalty of Rs. 2.00 lakhs has also been imposed under Rule 173Q of the Central Excise Rules, 1944. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alated value, as reflected in the bills, even prior to receipt of the same from the Railways in full. He fairly agrees that the amount of duty was required to be paid by the appellants and as such, he is not disputing the quantum of duty confirmed by the Commissioner. 3. It is the contention of the learned Consultant for the appellants that there was no occasion for imposition of penalty, inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was issued prior to finalisation of the provisional assessments. 5. After appreciating the submissions made by both sides, we find force in the submission of the learned Consultant. The show cause notice was admittedly raised when the assessments were provisional and only ad hoc payments were received by the appellants from the Railways on account of the Escalation Bills raised by them. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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