TMI Blog2013 (2) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E. is settled by the Larger Bench of the Tribunal in the case of Asstt. Engineer (Civil) (supra). The Larger Bench of the Tribunal held that State Electricity Board is not a department to Government, therefore the benefit of Notification is not available to the goods manufactured by a factory belonging to State Electricity Board. The Tribunal held as under:- 5. The question as to whether a State Electricity Board constituted under the Electricity (Supply) Act, 1948 is 'State' within the meaning of Article 12 of the Constitution of India is not res integra. Way back in 1967, in Electricity Board vs Mohan Lal, AIR 1967 Supreme Court 1857, the State Electricity Board was held to be an authority and, therefore, a 'State' within the mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court had held that UPSEB would not come within the meaning of Article 12 of the Constitution does not necessarily follow up that the UPSEB constituted under Section 5 of the Electricity (Supply) will not be a State Government Undertaking or a Corporation owned or controlled by the State Government". Following the said order, the Bench held that the factory of the appellant belongs to the U.P. State Govt. and they are eligible for exemption under Notification No. 74/93-CE. It is relevant to mention here that "Electricity Pole Manufacturing" is a unit of Uttar Pradesh State Electricity Board. 6. Learned consultant appearing for the appellants fairly conceded that the Chhattisgarh State Electricity Board is not a Department of the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es electricity, he also pays other charges for different items involved in supply of electricity at the consumers end. The fact that the poles are used to facilitate the supply of electricity to consumers at large does not mean that the poles are used by the consumers. The electricity passes through wires running along the poles but does it mean that wires are used by the consumers? The wires or poles etc. are used by the Electricity Board to reach the consumers and supply electricity to them on payment of charges. The PCC Poles are thus manufactured by the Board for its own use. The Authorised Representative of the appellant fairly stated that the PCC poles continue to belong to the concerned Electricity Board for which the consumers pay s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed observing that Court found no reason to interfere with the order. It is well settled that summary dismissal of SLP/Civil Appeal by the Supreme Court does not amount to affirmation of the judgment/order of the Court/Tribunal appealed against, on merit. It merely means that the Supreme Court declined to interfere in the matter. As a matter of fact, learned DR appearing for the Revenue pointed out that the issue involved in the case of Electricity Poles Manufacturing related to SSI Exemption and, therefore, the fact that the Supreme Court did not interfere with the Tribunal's Order has little significance. 10. Be that as it may, as seen above, the Notification lays down twin conditions, and unless both the conditions are satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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