2004 (5) TMI 215

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..... in the present case is of Rs. 55,91,471/- on pre-stressed concrete girders supplied by M/s. Asia Foundations and Constructions Limited to M/s. Konkan Railway Corporation Limited. The adjudicating authority has also imposed penalty of amount equal to duty on the manufacturer and penalty of Rs. 25 lakhs on its Deputy Managing Director. Hence these appeals. 2. On hearing both sides we note that in .....

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..... exemption from duty in terms of Notification 59/90-C.E., dated 20-3-1990 vide Serial No. 7 of table annexed thereof. Therefore whichever way we look into the matter, either from the point of view that the items are not 'goods' within the meaning of Central Excise Act, or although excisable goods, are covered by the benefit of exemption under the Notification 59/90-C.E., the end result will be sam .....

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