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TMI Blog2016 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... the differential duty from the respondent on the ground that they have exceeded the adhoc exemption granted to Konkan Railway corporation for supply of pre-stressed concrete sleepers. 3.1. The first appellate authority has set aside demand by recording as under: "I have gone through the case records, grounds of appeal and the written submissions made during personal hearing. Appellants initially supplied concrete sleepers to Konkan Railway Corporation by claiming exemption under adhoc notification No. 2/2/94 dated 4.4.94 and the amendment dated 24.11.94. The departmental proceedings initiated mainly for the reason that the clearances have exceeded the value specified in the notification and also the value of the inserts were not added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. 4. In the submission made before the Commissioner(A), the assessee have furnished the total value of the supplies made as Rs. 19,32,80,297/- and that they had not exceeded the adhoc exemption limit of Rs. 21.80 Crores even if the escalated value. Based on these submission of the assessee, the Commissioner (A) has allowed the appeal filed by the assessee. 5. Therefore, it appears that, the assessee have not brought the true and correct information regarding their actual value of supplies made to KRCL. In other words, the assessee have misrepresented the value of the PSC sleepers supplied to KRCL resulting in the issue of the above order in their favour by the Commissioner (A). 6. Therefore, it is hereby prayed that, the Hon'ble T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 134/8/2000-CX.4 Government of India Ministry of Finance Department of Revenue New Delhi, the 2nd May, 2002 ADHOC EXEMPTION ORDER No. 83/3/2002-CX The Konkan Railway Corporation, a Public Sector Undertaking under the Ministry of Railway, is constructing 760 Kms. long Konkan Railway between Bombay and Mangalore along the West Coast. This is a strategic project of national importance. The intended benefit of this project is to improve transport infrastructure along with West Coast, improvement of employment opportunities, reduction of rail distance between some of the states on the West Coast and consequentially saving in fuel. The Konkan Railway Corporation has requested for exemption from payment of duty under Section 5A(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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