1987 (4) TMI 329 - AT - Central Excise

Summary

The Collector of Central Excise, Calcutta appealed against the Order-in-Appeal allowing a 10% reduction in electricity generated. The definition of "generating station" was a key point of contention. The Tribunal rejected the Collector's appeal, stating that a generating station attached to a factory qualifies as a "generating station." The respondents, tea manufacturers, filed a cross-objection regarding duty on electricity consumed in their operations, which was also dismissed.