TMI Blog1998 (3) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... the company belonging to the State Government and such goods are intended for use by any Department of Export. It was alleged that the Hon ble Allahabad High Court in Civil Miscellaneous Writ Petition No. 100 of 1984 filed by the U.P. State Electricity Board held that the Electricity Board though within the meaning of articles of Association, is not the Department of State Government and as such cannot claim exemption under Notification No. 57/75-C.E., dated 1-3-1975. It was alleged that the Hon ble Allahabad High Court in that case decided the question whether the electricity fabrication unit, Naini of the UPSEB is a Department of the State Government and answered it in negative. 2. Shri T.K. Srivastava, ld. Advocate appearing for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 175/86-C.E. and 1/93-C.E. stipulates that in case a number of units are maintained by the State Government for the purpose of small scale exemption, the clearance of each unit alone shall be taken. He submits that in view of this explanation and in view of the fact that Electricity Pole Manufacturing units are maintained by the State Government, therefore, only their clearances alone should be taken for the purpose of applying the exemption either under Notification No. 175/86 or 1/93. He submits that since the units are under the State Government, there cannot be any intention to evade payment of duty, therefore, longer period invokation was not warranted in their case. He, therefore, prays that the appeal may be allowed. 3. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the benefit of Notification No. 74/93. However, we find that this classification was not approved instead another classification list in which the claim of the assessee was under Notification No. 1/93 was approved. We also note that the ld. Counsel brought to our notice the simple fact that Notification No. 74/93 was dated 28-2-1993 whereas it has been invoked for clearance effected from 1-4-1990 that is much before the introduction of Notification No. 74/93. We note that the Notification No. 175/86-C.E. in Explanations 5 and 8 inter alia stipulates that if there are more than one units maintained by the State Government then the clearances of that unit alone shall be taken for determining its eligibility to SSI exemption. It was argued ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
