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2019 (7) TMI 1800 - AT - Central ExciseBenefit of Notification No. 74/1993-CE dt. 28.2.1993 - PC Pole manufactured in the factories owned by the State Government - benefit to Electricity Board which is not a department of State Government - Time limitation - penalty - HELD THAT:- The issue is no more res integara and covered by the judgment of Larger Bench of Tribunal in the case ASSTT. ENGINEER (CIVIL) VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2008 (9) TMI 105 - CESTAT NEW DELHI]. Analyzing the principle of law on the subject, it has been held that the Electricity Board is not a department of State Government, consequently, benefit of the said exemption Notification cannot be extended. Time Limitation - penalty - HELD THAT:- In the present case initially the appellant had been paying duty at the appropriate rate albeit under protest but stopped making payment w.e.f. 15.7.2007 after the decision of the Tribunal was passed in their favour. From the records, it is not found that any protective demands were issued by the department nor any letter directing the appellant to discharge duty had been issued after 15.7.2007. It cannot be disputed that conflicting views was prevailing on the issue, therefore, it necessitated reference to the Larger Bench - Also, the issue involved is since centres around interpretation of law, hence, invoking of larger period of limitation cannot be sustained. Therefore the demand raised post 15.7.2007 should be restricted to normal period of limitation. - penalty also set aside. Appeal disposed off.
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