1980 (8) TMI 98 - CGOVT - Central Excise

Summary

The Government of India considered the assessee's arguments regarding the interpretation of a notification related to Central Excise duty on electricity consumed in staff quarters. The Government concluded that the notification should be interpreted strictly, and the term "industrial unit" does not include staff quarters. Therefore, the Government set aside the order-in-appeal and restored the original order passed by the Assistant Collector of Central Excise.