https://www.taxtmi.com/caselaws?id=52287 The Tribunal upheld the duty payment by the Irrigation Department, State of Maharashtra, for non-payment of duty on items manufactured and cleared between April 1996 to June 2000. The Commissioner confirmed duty payment and imposed a penalty but refrained from ordering confiscation due to the department's status as a State Government entity. The Tribunal ruled that goods supplied to statutory corporations were not exempt under Notification No. 74/93 as these corporations are separate legal entities and not considered departments of the State Government. The appeal by the Irrigation Department was allowed, dismissing the appeal for enhancement of penalty. en-us Tue, 24 Jun 2003 00:00:00 +0530 Tue, 05 Oct 2010 10:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52287 The Tribunal upheld the duty payment by the Irrigation Department, State of Maharashtra, for non-payment of duty on items manufactured and cleared between April 1996 to June 2000. The Commissioner confirmed duty payment and imposed a penalty but refrained from ordering confiscation due to the department's status as a State Government entity. The Tribunal ruled that goods supplied to statutory corporations were not exempt under Notification No. 74/93 as these corporations are separate legal entities and not considered departments of the State Government. The appeal by the Irrigation Department was allowed, dismissing the appeal for enhancement of penalty. Case-Laws Central Excise Tue, 24 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52287