https://www.taxtmi.com/caselaws?id=116630 Notification No. 74/93-C.E. was treated as prima facie applicable to goods manufactured by a State Government-owned electricity board, where the goods were produced in a workshop functioning as a factory for excise purposes. The Tribunal relied on an earlier decision applying the notification to a State Electricity Board and rejected, at the interim stage, the Revenue's objection that the workshop was not a factory. On that basis, the applicant was found entitled to stay of recovery of the duty demand pending hearing of the appeals. en-us Thu, 13 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 13:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116630 Notification No. 74/93-C.E. was treated as prima facie applicable to goods manufactured by a State Government-owned electricity board, where the goods were produced in a workshop functioning as a factory for excise purposes. The Tribunal relied on an earlier decision applying the notification to a State Electricity Board and rejected, at the interim stage, the Revenue's objection that the workshop was not a factory. On that basis, the applicant was found entitled to stay of recovery of the duty demand pending hearing of the appeals. Case-Laws Central Excise Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116630