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JEET RAM KAIT, ARCHANA WADHWA
OCP India (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise & Customs, BBSR-II – Respondent
Per Archana Wadhwa : Vide this impugned order the Commissioner of Central Excise has confirmed demand of duty of Rs. 28,98,826/- against the appellants and has imposed identical amount of personal penalty. The appellants are engaged in the manufacture of monoblock concrete railway sleepers, which are being sold by them to the Ministry of Railways under purchase orders placed by the Ministry. The appellants were clearing the goods after payment of duty on the contracted price of the sleepers in terms of the said purchase orders.
2. However, before taking delivery of the sleepers, railways were getting the same inspected by their own employees for which neither any amount was being charged by the appellant from them nor any amount was being paid to them. The said inspection was carried by the railway employees after the goods were fully manufactured by the appellant and duly entered in their RG-1 register. As per the appellants before completion of manufacture of the said sleepers, the testing, if any was being done by them and the cost of such inspection was included in the assessable value of the said sleepers.
3. The present demand has been confirmed against the appellant by in
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