https://www.taxtmi.com/caselaws?id=125433 Electricity was treated as not prima facie liable to excise duty, as the Tribunal noted that tax can arise only from a clear statutory provision and that mere inclusion in the Schedule did not establish excisability. On that basis, it found an arguable case that the demand linked to sale of electricity exported to the grid could not be sustained, and therefore dispensed with pre-deposit and stayed execution of the impugned order pending appeal. en-us Mon, 18 May 2009 00:00:00 +0530 Thu, 25 Oct 2012 10:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125433 Electricity was treated as not prima facie liable to excise duty, as the Tribunal noted that tax can arise only from a clear statutory provision and that mere inclusion in the Schedule did not establish excisability. On that basis, it found an arguable case that the demand linked to sale of electricity exported to the grid could not be sustained, and therefore dispensed with pre-deposit and stayed execution of the impugned order pending appeal. Case-Laws Central Excise Mon, 18 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125433