9911796707
TMI Blog2012 (11) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed after denying the benefit of Notification No. 74/93-CE dated 28.2.1993. The show cause notices were issued demanding duty for the normal period of limitation for imposition of penalties under Rule 25 of the Central Excise Rules. 4. The appellants are engaged in the manufacture of PSC poles falling under Chapter Heading 68 of the Central Excise Tariff Act. The PSC Poles were manufactured and cleared by availing benefit of Notification No. 74/93 CE dated 28.2.1993. The benefit of the notification was denied by the adjudicating authority and the Commissioner (Appeals) upheld the order. 5. We find that the issue whether applicants are eligible for benefit of the Notification No. 74/93-CE is settled by the Larger Bench of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-1975. The said notification was couched in more or less similar language - hereby exempts all goods ........ manufactured by factory belonging to any State Government for the purpose declared by Parliament by law to be incidental to the ordinary functions of the Government...... . The said decision of the Allahabad High Court was cited in Electricity Poles Manufacturing case (supra). However, the Bench found that the decision had received consideration of the Tribunal in Final Order No. F/1676/98-B1, dated 2-11-1998 [2003 (158) E.L.T. 754 (Tribunal)] (in the own case of the said appellant) wherein it was (curiously enough) held that the fact that the Hon'ble Court had held that UPSEB would not come within the meaning of Article 12 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a consumer of electricity like any ordinary consumer and it is totally incorrect to suggest that the PCC poles are used by a consumer. The Electricity Board as the licensee under the Electricity (Supply) Act generates electricity which is transmitted, distributed and supplied by its agencies and for such supply it charges the consumer. In other words, the Electricity Boards ultimately sell electricity to the consumers. The consumers may be individuals, factories, industrial/commercial establishments or even Government or its Departments and so on. The consumer, however, simply consumes electricity for which he pays the price as per the tariff. Besides electricity, he also pays other charges for different items involved in supply of elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ground alone. We are thus satisfied that the conditions are not fulfilled by the appellant Board and, therefore, it is not entitled to exemption under the notification as held by the Allahabad High Court in U.P. State Electricity Board (supra) and Executive Engineer, Irrigation Department (supra). The decision in Electricity Poles Manufacturing (supra) does not correctly lay down the law. 9. It was submitted that the decision in Electricity Poles Manufacturing (supra) was upheld by the Supreme Court in Civil Appeal No. 1827 of 2001 vide 2006 (202) E.L.T. A144 (S.C.). From the text of the order, it appears that the appeal of the Department was summarily dismissed observing that Court found no reason to interfere with the order. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
