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TMI Blog2019 (2) TMI 1553X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the appellant have contested the demand by submitting that they are state government but we are of the view that the appeal can be disposed of on the point of limitation. The demand is for the period July, 2012 to December, 2014 whereas the show cause notice stand issued on 05.06.2015 i.e. by invoking the larger period of limitation. The appellants have strongly contended that when the issue stands decided in their own case extending the benefit of the notification to them no mala-fide can be attributed so as to justifiably invoke the longer period of limitation. We find favor with the above contention of the learned advocate - Otherwise also it is well settled law that when the issue stand referred to Larger Bench on the ground of dou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be called to be a state government. Accordingly, show cause notice was issued on 05.06.2015 proposing confiscation of the goods as also raising demand of duty of ₹ 91,95,692/- in respect of the poles cleared during the period from July 2012 to December 2014. The appellant contested the demand on merits as also on limitation. 3. The Adjudicating Authority did not find favor with the appellant's plea and confirmed the demand of ₹ 36,33,691/- after extending the benefit of SSI Notification. Equal amount of penalty was also imposed and the seized goods were confiscated with an option to the appellant to redeem to same on payment of redemption fine of ₹ 6,50,976/- and imposition of penalty of ₹ 5,00,000/- 4. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported as Assistant Engineer (Civil) P.C.C. Pole Factory V/s CCE, Raipur -2008 (232) E.L.T. 628 (Tribunal-L.B.), held that the assessee cannot be considered to be a state and hence the exemption benefit cannot be extended. While holding so, the earlier decision of the Tribunal in the case of Electricity Pole Manufacturing as confirmed by Supreme Court was also taken into account. The Lower Authorities have relied upon the said decision of the Larger Bench of the Tribunal. 4. The demand is for the period July, 2012 to December, 2014 whereas the show cause notice stand issued on 05.06.2015 i.e. by invoking the larger period of limitation. The appellants have strongly contended that when the issue stands decided in their own case extending t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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