CESTAT Remands Excise Duty Dispute on Indian Railways Supplies Due to Retrospective Exemption

Srinivasa Enterprises Vs Commissioner of Customs & Central Excise (CESTAT Hyderabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, heard an appeal filed against an Order-in-Original dated 17.07.2014 confirming Central Excise duty by including, in the assessable value of glued joints, the value of rails supplied free of cost by Indian Railways for manufacture of those goods. The dispute was confined to a single issue. The Adjudicating Authority had confirmed the duty demand on the ground that, during the relevant period from 17.03.2012 to 03.02.2014, no exempti...