M.S. Karnik, J.

Admit.

2. Filing of the paper-book is dispensed with. By consent of the parties, the Appeal is taken up for hearing forthwith.

3. This Appeal is filed by the appellant - Commissioner of CGST, ST & Central Excise, Raigad Commissionerate challenging the order dated 05/04/2017 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai ('CESTAT' for short) under the provisions of Finance Act, 1994 and under section 35G of the Central Excise Act, 1944. The respondent-Rashtriya Chemicals and Fertilizers Ltd.- a public limited company is an Assesseee under the provisions of the Finance Act, 1994. The CESTAT by the impugned order allowed the Appeal filed by the respondent - Assesseee.

The facts of the case in brief are as under :

4. The Assessee is registered with the Central Excise Department for manufacture of products falling under chapter 28, 29, 31 of the First Schedule of Central Excise Tariff Act, 1985. The Assessee has opted to function as 'Large Taxpayer's Unit' in July, 2008. The Assessee also holds service tax registration. By an agreement dated 12/06/2009 between the Assessee and the Central Railways, the respondent - Assesse