1987 (4) TMI 329

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ident]. - 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 which, according to Appellate Collector is admiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 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, the Collector s appeal. 5. Turning to the cross-objection f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X