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2013 (2) TMI 493 - AT - Central ExciseBenefit of Notification No. 74/93-CE – Whether State Electricity Board is a Department of the State Government to avail benefit of exemption notification - Held that:- No, Following the decision in case of ASSTT. ENGINEER (CIVIL) (2008 (9) TMI 105 - CESTAT NEW DELHI) that notification lays down twin conditions, and unless both the conditions are satisfied exemption cannot be claimed. Admittedly, State Electricity Board is not a Department of the Government. Merely because 100% capital is owned by State Government does not make it a body at par with the State Government. Hence the PCC poles manufactured in the factories which admittedly belong to the Electricity Board does not qualify for exemption. That apart, the intended or actual user of the poles also being the Board itself, and not any Department of the State Government, the other condition are is not fulfilled. Therefore, the appellants are not entitled for the benefit of Notification No. 74/93-CE – In favour of revenue Demand – Penalty u/s 11AC - Extended period of limitation – Suppression of facts – Intention to evade payment of duty – Held that:- Allegation of suppression with intent to evade payment of duty is not sustainable. Hence, demands invoking the extended period of limitation are not sustainable. The demands for the normal period of limitation as provided under Section 11A of the Central Excise Act are confirmed. Set aside the penalty – In favour of assessee
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