TaxTMI 
TaxTMI 
1985 (8) TMI 173
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....ellants. Smt. Dolly Saxena, SDR, for the Respondents. [Order per : D.N. Lal, Member (T)] . - The present appeal is directed against the order dated 30-5-1980 passed by the Appellate Collector of Central Excise, Calcutta. By the impugned order the learned Appellate Collector confirmed the order dated 24-9-1979 passed by the Assistant Collector of Central Excise, Dibrugarh. 2.&emsp....
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....otification. He submitted that it was clearly envisaged in the notification that the electricity generated for captive consumption was entitled to the benefit of the aforesaid notification. He submitted that no doubt the satisfaction of the Assistant Collector of Central Excise with regard to such use was provided for in the Notification. However, such satisfaction had to be done in a judicious an....
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.... the electricity diverted to other purposes. What the lower authorities had, in fact, done was to treat the entire electricity generated as falling outside the purview of the exemption notification. He pleaded that the appellants had a genuine case which called for suitable relief. 3. Smt. Dolly Saxena, the learned SDR submitted that the exemption notification had to be applied strictly an....
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....ult to come to a rough or broad apportionment of the total electricity generated for the two purposes. In any event, to us it appears unjust, prima facie, that in the absence of the meter facility, for which the appellants have put forth a satisfactory explanation, the entire benefit of the exemption notification should be denied to the appellants. In the result, we accept the appeal, set aside th....