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TMI Blog2014 (10) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... ory, Chennai of the Railways. Pipes and pipe fittings of the Air Brake systems were bought from the outside and supplied separately to the ICF, Chennai and thereafter the goods manufactured and cleared by the appellant along with bought out pipes and pipe fittings were installed in the Railways Coaches as Air Brake Systems. In our view since what had been manufactured and cleared by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir contracts with Railways, they manufacture certain equipments for Air Brake systems and also purchase pipes and pipe fitting from outside, supply the goods manufactured by them as well as pipes and pipe fitting purchased from outside and carry out installation of Air Brake systems in the coaches having built at the Integrated Coach Factory, Chennai of Railways. The Central excise invoices issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides this imposed penalty of equal amount on the appellant under Section 11AC. On appeal being filed to Commissioner (Appeals) against this order, Additional Commissioner s order was upheld vide Order-in-Appeal dated 16-12-2004. Against order of the Commissioner (Appeals), this appeal has been filed. 2. None appeared for the appellant. Heard Sh. Yashpal Sharma, the learned DR who defended the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the learned DR and have perused the records. The undisputed facts are that the appellant manufactured certain Air Brake Equipments and cleared the same from their factory to Integrated Coach Factory, Chennai of the Railways. Pipes and pipe fittings of the Air Brake systems were bought from the outside and supplied separately to the ICF, Chennai and thereafter the goods manufactured and cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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