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TMI Blog2005 (10) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... . Valte, DR, for the Respondent. [Order per : K.C. Mamgain, Member (T)]. These two stay applications have been filed by Madhya Pradesh State Electricity Board for staying recovery of duties demanded from the applicant for hearing the appeals. 2. Madhya Pradesh State Electricity Board has workshop where they are manufacturing parts of transmission power, structures, H.T. Line, V. cross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the applicant. Against this order, the present appeals have been filed and the stay applications have been filed for staying recovery of duties held to be liable to be paid by the applicant. 3. It was pleaded on behalf of the applicants that the applicants are covered under exemption Notification No. 74/93-C.E., dated 28-2-1993 as Madhya Pradesh State Electricity Board belongs to Madhya Pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1993. It was also pleaded that in their own case, the Tribunal has taken the decision in their favour and this case has been decided after remand of the other cases by the Supreme Court. Therefore, it was pleaded that recovery of the duties may be stayed. 4. On behalf of the Revenue, it was contended that the goods were manufactured in the workshop of Madhya Pradesh State Electricity Board and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but it is factory of the M.P. State Electricity Board and excisable goods have been manufactured and is a factory within the meaning of Central Excise Act. Therefore, workshop is a factory and the exemption Notification is prima facie applicable. We, therefore, stay the recovery of duties from the applicant for hearing the appeals. The appeals will be posted in their turn. 6. The stay applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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