2008 (5) TMI 495

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..... spondent. [Order per : Justice S.N. Jha, President]. In terms of the impugned order, the appellant is required to pre-deposit Rs. 3,10,086/- towards basic excise duty, the education cess of Rs. 6,202/- and penalties of equal amount under Section 11 AC and further penalty of Rs. 30,000/- under Rule 25 of the Central Excise Rules to maintain this appeal under Section 35F of Central Excise .....

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..... ovt. if such goods are intended for use by any Department of that Government. We are of the view that State Electricity Boards are State within the meaning of Article 12 of the Constitution but are not Departments of the Government and therefore, it is doubtful if they can claim benefit of the notification. However, in view of the decision in Electricity Poles Manufacturing (supra) the appella .....

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