https://www.taxtmi.com/caselaws?id=294648 Entitlement to Notification No. 74/93-CE was denied because the Larger Bench had already held that the exemption is unavailable where goods are manufactured for an Electricity Board that is not a department of the State Government. On limitation, the dispute was treated as one of legal interpretation rather than suppression, since the assessee had been paying duty under protest and acted after an earlier favourable Tribunal order; the extended period was therefore not available. For the same reason, penalty was unwarranted and set aside, leaving the demand confined to the normal period. en-us Mon, 29 Jul 2019 00:00:00 +0530 Mon, 26 Apr 2021 10:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294648 Entitlement to Notification No. 74/93-CE was denied because the Larger Bench had already held that the exemption is unavailable where goods are manufactured for an Electricity Board that is not a department of the State Government. On limitation, the dispute was treated as one of legal interpretation rather than suppression, since the assessee had been paying duty under protest and acted after an earlier favourable Tribunal order; the extended period was therefore not available. For the same reason, penalty was unwarranted and set aside, leaving the demand confined to the normal period. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294648