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TMI Blog2019 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... the Electricity (supply) Act, 1948, as amended and thus, the PSC Poles manufactured by it would be treated as manufactured by a factory of State Government. Held that:- The issue arising out of the present dispute is no more res integra, in view of the decision of the Larger Bench of the Tribunal, in the case of Asst. Engineer (Civil) v. CCE, Raipur [2008 (9) TMI 105 - CESTAT NEW DELHI], where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of P.S.C poles, classifiable under sub-heading No.6810 9990 of CETA, 1985. It had cleared the goods at nil rate of duty under exemption Notification No. 74/93-CE, dated 28.02.1993. A show-cause notice dated 18.06.2009 was issued, proposing demand of duty by denying the benefit of the said exemption notification. The adjudicating authority had confirmed the demand of duty of ₹ 10,18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment. 4. It is seen that the issue arising out of the present dispute is no more res integra, in view of the decision of the Larger Bench of the Tribunal, in the case of Asst. Engineer (Civil) v. CCE, Raipur 2008 (232) ELT 628 (Tri. LB), wherein it has been held that the factory belonging to the Chhattisgarh State Electricity Board did not belong to the State Government and poles are used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter. As a matter of fact, learned DR appearing for the Revenue pointed out that the issue involved in the case of Electricity Poles Manufacturing related to SSI Exemption and, therefore, the fact that the Supreme Court did not interfere with the Tribunal s Order has little significance. 10. Be that as it may, as seen above, the Notification lays down twin conditions, and unless both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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