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TMI Blog2023 (3) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... nanasekar, Advocate For the Respondent : Ms. K. Komathi, Additional Commissioner (A.R) ORDER PER: MS. SULEKHA BEEVI C.S Brief facts of the case are that appellants are engaged in the manufacture of railway coaches and are registered with the Central Excise Department. On specific intelligence that they were clearing railway coaches without payment of duty, the officers of the Preventive Unit v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the amount has been paid during pendency of the adjudication itself. The contest in this appeal is confined to the demand of interest and the penalty imposed. Ld. Counsel explained that the appellant comes under the Ministry of Railways belonging to the Central Government. The goods cleared by the appellant was exempt from the levy of Excise Duty as per Notification No.62/1995-CE dated 16.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. On receipt of information that exemption notification under Sl.No.16 (i) of GE No.16 has been rescinded, the appellant took steps to inform the Ministry of Railways to make arrangements in their budget for allocation of fund to pay the duty demand. The appellant being part of the Central Government, there were several procedures to be followed. Only after obtaining the sanction from the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. It is pointed out by Ld. A.R that appellant is liable to pay the duty when the notification exempting the goods has been rescinded. The demand of interest automatically follows the duty liability and therefore the appellant cannot claim any relief from the payment of interest on the duty paid by them. Further, taking note of the fact that appellant is a Central Government undertaking, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the demand of interest. As rightly argued by Ld. A.R in the decision of the Hon'ble High Court of Bombay relied by Ld. Counsel for appellant the question is whether the demand under the SCN is barred by limitation or not. In the case on hand, the demand raised is within the normal period. Further, there is no penalty imposed under Section 11AC of the Central Excise Act, 1944. The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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