2026 (3) TMI 970

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri Ranjan Kumar, Authorised Representative, for Respondent ORDER PER: S.K. MOHANTY None appeared for the appellant, despite issuance of various notices by the Registry. Heard the learned AR for Revenue. 2. On perusal of the case records, we find that the matter got adjourned on 11.11.2024, 18.02.2025, 13.05.2025, 21.07.2025 and 12.11.2025, with the remarks in the order sheet that none ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the disputed period, the appellant had availed exemption under Notification No. 74/93-C.E., dated 28.02.1993, as amended. The said notification provides that the whole of the duty of excise leviable on the goods shall be exempted, subject to the conditions that such goods are manufactured by a factory, belonging to a State Government and such goods are intended for use by any department of tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egra, in view of the decision of the Larger Bench of the Tribunal, in the case of Asst. Engineer (Civil) v. CCE, Raipur - 2008 (232) ELT 628 (Tri. LB), wherein it has been held that the factory belonging to the Chhattisgarh State Electricity Board did not belong to the State Government and poles are used by themselves for their electrification and thus, the condition of the notification has not be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....volved in the case of Electricity Poles Manufacturing related to SSI Exemption and, therefore, the fact that the Supreme Court did not interfere with the Tribunal's Order has little significance. 10. Be that as it may, as seen above, the Notification lays down twin conditions, and unless both the conditions are satisfied exemption cannot be claimed. Admittedly, Chhattisgarh State Electric....