https://www.taxtmi.com/caselaws?id=215848 Notification No. 74/93-CE was held inapplicable to goods manufactured by a State Electricity Board because a State Electricity Board is not a Government department, and the exemption was confined to goods manufactured in a factory belonging to the State Government for use by a Government department. The Tribunal also noted that the adjudicating authority had not examined all relevant aspects afresh, including limitation, and therefore the matter required reconsideration. The impugned order was set aside and the proceedings were remanded for fresh decision after giving the respondents an opportunity to be heard. en-us Wed, 11 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215848 Notification No. 74/93-CE was held inapplicable to goods manufactured by a State Electricity Board because a State Electricity Board is not a Government department, and the exemption was confined to goods manufactured in a factory belonging to the State Government for use by a Government department. The Tribunal also noted that the adjudicating authority had not examined all relevant aspects afresh, including limitation, and therefore the matter required reconsideration. The impugned order was set aside and the proceedings were remanded for fresh decision after giving the respondents an opportunity to be heard. Case-Laws Central Excise Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215848