2012 (8) TMI 533

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..... to the State Government intended for use for the Govt. Department - the matter required reconsideration by the adjudicating authority afresh in view of decision of ASSTT. ENGINEER (CIVIL) Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2008 (9) TMI 105 - CESTAT NEW DELHI]the State Electricity Board is not a Govt.Department. - E/2833/04 & E/CO-600/04-Mum - - - Dated:- 11-7-2012 - Mr S.S.Kang, .....

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..... oceedings. Revenue filed the appeal before the Commissioner(Appeals). The Commissioner(Appeals) upheld the order passed by the adjudicating authority. The revenue filed this appeal on the ground that exemption under Notification 74/93-CE is not available to the State Electricity Board. This issue is now settled by the Larger Bench of the Tribunal in the case of Asstt.Engineer vs CCE, Raipur (supra .....

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