https://www.taxtmi.com/caselaws?id=73274 Exemption under Notification No. 52/78 was treated as confined to electricity consumed within the factory for manufacture of goods, so supply to a residential colony and hospital did not qualify even if they were within the same compound. Limitation depended on when the Department gained knowledge of the supply arrangement: for the period after such knowledge, the normal limitation applied, while earlier periods could attract the extended period if suppression was established. Penalty was considered justified where electricity was manufactured and cleared without licence and without proper duty, although the quantum could be reduced on the facts. en-us Wed, 09 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73274 Exemption under Notification No. 52/78 was treated as confined to electricity consumed within the factory for manufacture of goods, so supply to a residential colony and hospital did not qualify even if they were within the same compound. Limitation depended on when the Department gained knowledge of the supply arrangement: for the period after such knowledge, the normal limitation applied, while earlier periods could attract the extended period if suppression was established. Penalty was considered justified where electricity was manufactured and cleared without licence and without proper duty, although the quantum could be reduced on the facts. Case-Laws Central Excise Wed, 09 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73274