https://www.taxtmi.com/caselaws?id=53856 Exemption under Notification No. 6/2002-C.E. was claimed for LSHS used by an electricity generating company holding the requisite licence or sanction under the Indian Electricity Act. The record indicated that the appellants were an electricity generating company and had obtained sanction from the State Electricity Authority, creating a prima facie case that the exemption could apply. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed during the pendency of the appeal. en-us Thu, 10 Mar 2005 00:00:00 +0530 Fri, 15 Oct 2010 15:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53856 Exemption under Notification No. 6/2002-C.E. was claimed for LSHS used by an electricity generating company holding the requisite licence or sanction under the Indian Electricity Act. The record indicated that the appellants were an electricity generating company and had obtained sanction from the State Electricity Authority, creating a prima facie case that the exemption could apply. On that basis, waiver of pre-deposit of duty and penalty was granted and recovery was stayed during the pendency of the appeal. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53856