1999 (9) TMI 570

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....Smt. Janaki Arun Kumar, SDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - Kerala Electrical Allied Engineering Company Limited, Mamala is the appellant. They manufacture steel structures. Those structures so manufactured were sought to be exempted from payment of excise duty under Notification No. 74/93, dated 28-2-1993. This claim put forth by the appellant was reje....

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.... This argument is quite attractive, but on a closer scrutiny we find it difficult to agree with the same. It is the appellants own case that the appellant is a company registered under the Indian Companies Act. The company registered under the Companies Act is a legal person. That legal person is separate from and independent of the Government. The factory where the articles are manufactured belon....