TMI Blog1985 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... Jain, D.C. Mandal, REPRESENTBD BY: Shri D.K. Mukherjee, Advocate, for the Appellants. Smt. Dolly Saxena, SDR, for the Respondents. [Order per : D.N. Lal, Member (T)] . - The present appeal is directed against the order dated 30-5-1980 passed by the Appellate Collector of Central Excise, Calcutta. By the impugned order the learned Appellate Collector confirmed the order dated 24-9-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 52/78-CE, dated 1-3-1978, The learned Advocate read out the notification. He submitted that it was clearly envisaged in the notification that the electricity generated for captive consumption was entitled to the benefit of the aforesaid notification. He submitted that no doubt the satisfaction of the Assistant Collector of Central Excise with regard to such use was provided for in the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to apportion the electricity which could be taken for industrial use and the electricity diverted to other purposes. What the lower authorities had, in fact, done was to treat the entire electricity generated as falling outside the purview of the exemption notification. He pleaded that the appellants had a genuine case which called for suitable relief. 3. Smt. Dolly Saxena, the learned SDR submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by a pragmatic and common sense approach it was not difficult to come to a rough or broad apportionment of the total electricity generated for the two purposes. In any event, to us it appears unjust, prima facie, that in the absence of the meter facility, for which the appellants have put forth a satisfactory explanation, the entire benefit of the exemption notification should be denied to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 24-9-1979. But, M/s. Assam Saw Mills Timber Co. Ltd., Namsai could not appear before the Assistant Collector of Customs Central Excise, Dibrugarh at the time fixed for personal hearing. From the above it would appear to us that no effective opportunity was given to the representative of the appellants to put forth their case before the adjudicating authority. Had this been done, we feel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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