JUDGMENT

S.B. Sinha, J :

1.An order dated 16.2.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No.E/3634/98-Mum., is in question before us. The appellant is a company incorporated under the Companies Act. It undertook a contract for construction of bridges for M/s. Konkan Railway Corporation Ltd. (Konkan Railway, for short), which is a public sector undertaking. Appellant manufactured Pre Stressed Concrete Girders (PSC Girders). It used to transport them to the site of construction of bridges of the Railways. It did not register itself with the authorities of the Central Excise.

2.Alleging that the appellant, for the period March 1993 and December 1994, although was involved in the manufacturing activity, by undertaking manufacture of 75 PSC Girders, but did not pay any excise duty thereupon.

3.A notice was issued to the appellant directing it to show cause as to why Central Excise duty to the tune of Rs.32,35,575/- should not be demanded and recovered from them in terms of the proviso appended to Rule 49(1) of the Central Excise Rules, 1944 (Rules) read with Section 11A of the Central Excise and Salt Act, 1944 (Act) and as to why penalty sho