1987 (7) TMI 468 - AT - Central Excise

Summary

The appeal was against the order-in-appeal by the Collector (Appeals) dismissing the appeal of the Electricity Board. The Superintendent's order demanded a sum of Rs. 6,30,800.20 as differential duty. The Tribunal held that electricity consumed for lighting the pump house was also for agricultural purposes, setting aside the demand. The appeal was allowed with consequential relief. The Collector's cross-objection was dismissed as not maintainable.