1987 (4) TMI 329

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..... ondents. [Order per : G. Sankaran, Senior Vice-President]. - The Collector of Central Excise, Calcutta has, in the present appeal, assailed the Order-in-Appeal dated 3-8-1982 passed by the Collector (Appeals), Calcutta, on the ground that the Collector (Appeals) ought not to have allowed a uniform reduction of 10% of the electricity generated in terms of Notification No. 105/78, dated 27-4-1978 .....

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..... ch produce electricity for public distribution and consumption. The definition takes within its purview "any station for generating electricity". We do not see the basis for the appellant-Collector's contention .that the generating station attached to a factory cannot be considered to a "generating station" for the purpose of Notification No. 105/78. We reject this contention and, in consequence, .....

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