TaxTMI 
TaxTMI 
2003 (6) TMI 157
X X X X Extracts X X X X
X X X X Extracts X X X X
....al Excise, Pune-I in and by which he has confirmed the duty to be paid by the Irrigation Department Gate Manufacturing Division A, Gate Manufacturing Division B, Sluice Gates Manufacturing Division. Hoist Design and Manufacturing Division, Mechanical Works Engineering, Workshop Division, Pune. The order also imposed a penalty of Rs. 50 lacs on the assessee. Appeal No. 3792/2001 has been filed against the said order only by the assessee and Appeal No. 3270/2002 has been filed by the department for enhancement of penalty. 2. On 26-4-2001 a show cause notice was issued to the assessee-appellant (appellant in Appeal No. 3792/01) alleged non-payment of duty on various items that has been manufactured and cleared during the period between Apri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....goods supplied by the assessee to such statutory corporations as Maharashtra Krishna Valley Corporation, Tapi Valley Corporation, Godawari Development Corporation and Irrigation Department of Kokan Region. She claims that these corporations were set up under Acts passed by the Legislature of Maharashtra. Following are the Acts : 1. Maharashtra Kirshna Valley Corporation under Act XV of 1996. 2. Maharashtra Tapi Irrigation Development Corporation under Act IV of 1997 and 1998. 3. Godawari Development Corporation Act XXIII of 1998. 4. Kokan Irrigation Development Corporation Act III of 199....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tes in paragraphs 3 and 4 as follows : "3. As per Notification No. 74/93, dt. 28-2-93, specified goods are exempted from whole of central excise duty provided "such goods are manufactured by a factory belonging to a State Government and such goods are intended for use by any department of that Government. 4. During the course of investigations, it was observed that the clearances were made to various Corporations i.e. Krishna Valley Corporations, Tapi Valley Corporations etc. It was further observed the Govt. of Maharashtra created Maharashtra Krishna Valley Corporation w.e.f. 1-4-96 vide Maharashtra Act No. XV of 1996 and some irrigation projects of Govt. of Maharashtra have been transferred to the Corporation. Further, for other reg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cept the argument that the department of the State Government should be equalised with that of the statutory corporations created by various Acts of the Legislature of Maharashtra. 7. If the argument of the learned Counsel on behalf of the State Government before us what is the necessity for creation of such corporation, the act specifically states that these corporations are a separate body corporate having perpetual succession has right to hold property and properties owned by the irrigation department have been transferred to the various statutory corporations. If the argument of the learned Counsel is accepted then can a decree holder holding a decree against the State Government attached the property belonging to such corporation? O....