1980 (8) TMI 98

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....at the time of personal hearing and have examined the records of the case. 2. The assessee have contended that in the impugned order-in-appeal the Appellate Collector has rightly extended the benefit of Notification No. 52/78, dated 1-3-78 to the electricity generated by the assessee and consumed in the staff quarters located in the residential colony attached to the assessee's factory. Accordi....

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....uty by certain States by an exemption notification on account of the electricity being supplied for use in staff quarters, canteens, hospitals and other establishments and that therefore, the impugned goods should also not be charged to Central Excise duty is not tenable. The very fact that exemption from State Excise duty has been given by way of specific exemption notification only confirms the ....