2007 (5) TMI 441

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..... the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. These appeals have been filed against the Order-in-Original No. 09/2005(Commr.) dated 22-2-2005 passed by the Commissioner of Central Excise Customs, Belgaum. 2. The appellant entered into contracts with the Indian Railways for the manufacture and supply of Concrete Sleepers. The c .....

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..... S/Shri K.S. Ravi Shankar and R. Dakshina Murthy, the learned Advocates, vehemently argued that the entire demand was time barred and deserves to be set aside. Shri Anil Kumar, the learned JDR, reiterated the impugned order. 5. Heard both sides. 6. The main points urged by the learned Advocates were:- (i) The demand is premature since in terms of the Book Examination Clause, the matter .....

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..... We are not impressed with this argument. The Book Examination is only to ensure that the escalation granted is not abnormal. In our view, the moment the appellant received the escalation charges, they would be liable for payment of duty on them to the Government. We find that the entire duty demand has been paid before the issue of Show Cause Notice. Hence, we confirm the demand but set aside .....

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