1993 (7) TMI 175

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Vice President]. This is an appeal against the Order of Collector (Appeals), Calcutta. 2. The learned Counsel stated that the issue basically relates to the interpretation of Notification No. 52/78. 3. This Notification provides that the electricity produced by a generating station, an industrial unit or an establishment (including Railways) and used in such generating station (includin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Tribunal s order reported in 1983 (12) E.L.T. 570. 7. It is also his contention that the demands were in any case time barred as there was no mis-statement or suppression of facts involved. 8. The learned DR reiterated the Department s viewpoints and stated that the mines located far away from the factory cannot be considered as a part of the industrial unit. He also stated that the case re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... view. They indicate that process includes an operation or activity in relation to manufacture; And handling and transfer of raw materials, if integrally connected with the process of manufacture, will also constitute a process in relation to manufacture. 11. That apart, it appears to us that while mine cannot be considered as a part of the factory and even the two together cannot constitute an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X