1999 (10) TMI 434

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..... t. [Order per : Jyoti Balasundaram, Member (J)]. The appellant herein is a sub-division of UP State Electricity Board owned and controlled by the UP State Electricity Board constituted under Section 5 of the Electricity Act, 1948. The demand in the present case has been confirmed by clubbing of clearances of other units of UP State Electricity Board, which was not an allegation in the sh .....

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..... learance in terms of Notification No. 1/93 which contains an explanation similar to the explanation No. V and VIII of Notification No. 175/86. The Tribunal has set aside the demand levied upon the appellants. Following the ratio of the above orders, we hold that the appellants herein are entitled to SSI exemption under Notification 175/86 as their clearance value fell below the ceiling limit presc .....

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