Management / repair of railway sidings owned by private parties is prima-facie an incident of the maintenance and repair of railway tracks

HIGH COURT OF BOMBAY Central Railway versus Commissioner of Central Excise & Customs, Nagpur CENTRAL EXCISE APPEAL (L) NO. 35 OF 2013 FEBRUARY  8, 2013 JUDGMENT 1. This Appeal is admitted on the following substantial question of law : “Whether in the facts and circumstances of the case and in law the Tribunal is justified in directing the Appellant to make a pre-deposit of 50% of the service tax adjudged within a period of eight weeks and report compliance by 11.02.2013?” 2. By consent, the Appeal is taken up for hearing and final disposal. 3. This Appeal by ...