1993 (7) TMI 175

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.... Smt. J.M.S. Sundaram, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal against the Order of Collector (Appeals), Calcutta. 2. The learned Counsel stated that the issue basically relates to the interpretation of Notification No. 52/78. 3. This Notification provides that the electricity produced by a generating station, an industrial unit or an ....

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....tory does not make any difference. In this connection, he would like to rely upon the Tribunal's order reported in 1983 (12) E.L.T. 570. 7. It is also his contention that the demands were in any case time barred as there was no mis-statement or suppression of facts involved. 8. The learned DR reiterated the Department's viewpoints and stated that the mines located far away from the factory c....

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....n the case of Rajasthan State Chemical Works [1991 (55) E.L.T. 444] have to be kept in view. They indicate that "process" includes an operation or activity in relation to manufacture; And handling and transfer of raw materials, if integrally connected with the process of manufacture, will also constitute a process in relation to manufacture. 11. That apart, it appears to us that while mine cann....