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TMI Blog2017 (12) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... d the clearance is based on the certificate issued by the Railway authorities - appeal allowed - decided in favor of appellant. - Excise Appeal No.51488 of 2017 with Excise COD Application No.50721 of 2017 - A/57340/2017-EX[DB] - Dated:- 20-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) (Rep by Sh. Kumar Vikram, Adv.) (Rep. by Sh. H.C. Saini, DR) ORDER Per: B. Ravichandran The Misc. Application is for condonation of delay in filing the appeal. The learned counsel for the assessee-Appellants submitted that there is a delay of 70 days in filing the appeal attributable to their authorised employee who received the order but proceeded on leave without taking further act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays is equivalent to the rank of Joint Secretary to the Government of India. 4. The Revenue entertained a view that there was no counter signature by the concerned Ministry. The proceedings initiated by the Department resulted in the confirmation of the demand amounting to ₹ 1,76,882/- with penalty of equal amount under Rule 25 of the Central Excise Rules, 2002 read with proviso to Section 11AC of the Central Excise Act, 1944. 5. The learned counsel appearing for the assessee-Appellants submitted that, since the project is implemented by the Ministry of Railway s project office, they have cleared the goods on the strength of the certificate issued by the Chief Project Officer, who is of the rank of Joint Secretary to the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervising this project which is a railway project. In any case, without further examining the merits of the case, we note that there is no sustainable ground to invoke fraud, suppression or wilful mis-statement in the facts of the present case. The clearance of goods is without payment of duty claiming Notification No. 108/95 has been reflected in the monthly statutory return and the clearance is based on the certificate issued by the Railway authorities. In such circumstances, it is not correct to invoke the extended period of demand and impose penalty. On this ground alone, the impugned order is set aside and the appeal is allowed. 8. In the result, appeal filed by the assessee-Appellants is allowed. (Dictated pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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