2009 (5) TMI 639

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....Singh Chaudhary, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. -  Heard. 2. This is an application for stay of the demand confirmed against the appellant by adjudicating authority under order dated 27th November 2008 to the tune of Rs. 98,51,997/- and imposition of equal amount of penalty. 3. The demand of duty has been confirmed on the gro....

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....or the appellants has drawn our attention to the decision of the Apex Court in the matter of Govind Saran Ganga Saran v. Commissioner of Sales Tax and Ors. reported in AIR 1985 (SC) 1041, in the matter of State of Rajasthan and Anr. v. Rajasthan Chemicals Association reported in 2006 (202) E.L.T. 217 (S.C.) = AIR 2006 SC 2699 and Associated Cement Companies Ltd. v. State of Bihar and Others report....

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.... said ground the demand of duty in such matters has been stayed. Considering the definition of term "excisable goods' in the said Act, prima facie, we find that electricity though has been enlisted in the Schedule of the Said Act, it has not been subjected to any excise duty. Being so, we find the point sought to be raised with reference to the definition of the expression 'excisable goods' needs ....