https://www.taxtmi.com/caselaws?id=221088 The Tribunal ruled that the appellants were not entitled to the benefit of Notification No. 74/93-C.E. as their poles were not used by Government departments and the Electricity Board did not qualify as a Government department. The allegation of suppression with intent to evade duty payment was not sustained for demands under the extended period, but confirmed for demands under the normal limitation period. Penalties under Section 11AC of the Central Excise Act were set aside, with directions for re-quantification of demands by revenue authorities. en-us Mon, 03 Sep 2012 00:00:00 +0530 Fri, 22 Feb 2013 08:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221088 The Tribunal ruled that the appellants were not entitled to the benefit of Notification No. 74/93-C.E. as their poles were not used by Government departments and the Electricity Board did not qualify as a Government department. The allegation of suppression with intent to evade duty payment was not sustained for demands under the extended period, but confirmed for demands under the normal limitation period. Penalties under Section 11AC of the Central Excise Act were set aside, with directions for re-quantification of demands by revenue authorities. Case-Laws Central Excise Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221088