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TMI Blog2018 (12) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... city by Railway, there is no reason to interfere with the impugned order and the same is sustained - appeal dismissed - decided against Revenue. - Appeal No. E/379/2009, CO-92/2009 - FO/76983/2018 - Dated:- 26-11-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri K. Choudhari, Suptd.(AR) for the Appellant None for the Respondent. ORDER Per Bench : The present appeal has been filed by the Revenue against the Order-in-Original No.41/Denovo/Commr./BOL/09 dated 24.02.2009. The brief facts of the case are as follows. 2. The respondent is engaged in the manufacture of Railway Wagons falling under Chapter 86 of the Schedule to the Central Excise Tariff Act, 1985. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents. However, the adjudicating authority has dropped the demand by observing that the respondent has submitted a copy of the diagram which indicates that the Railways have declared payload capacity as 60 MT. He pointed out that the diagram referred to by the adjudicating authority was only in respect of 25 wagons supplied in terms of the Railways Order dated 09.07.1990. Adjudicating Authority has not given any detailed reasons for dropping the demand in respect of the balance360 wagons. As such he reiterated the grounds of appeal. 5. We have gone through the appeal record and heard ld. DR. 6. The dispute is with reference to the concessional rate of duty at specific rates for wagons of pay-load does not exceeding 60 MT. The ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clared payload capacity as 60 MT. Therefore the assessee s contention is based on documentary evidence of Railway Department which is Govt. department. In absence of any evidence to the contrary, I am inclined to accept such exhibit as evidence showing payload capacity of wagons as not exceeding 60 tonnes. Since payload capacity of the wagons did not exceed 60 tonnes, exemption under Notification No.452/86-CE dated 20.11.1986 as amended, is available to the said goods and hence, demand for differential duty is not sustainable. The question of imposition of penalty also accordingly does not arise. 7. As observed by the adjudicating authority, the declared pay-load capacity is 60 MT, in terms of the drawing and design submitted by Railw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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