2016 (6) TMI 151

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..... ing company nor the distributing company can load the electricity tariff, so the question of passing on the burden of duty to anybody else does not arise - Held that:- by following the earlier decision of Tribunal in the case of Maharashtra State Electricity Board Vs CCE, Pune-I [2007 (8) TMI 566 - CESTAT, MUMBAI],the benefit is denied to Maharashtra State Electricity Board. - Decided against the .....

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..... stribution Co. Ltd. and are a State Government Undertaking. He argued that the electricity tariffs are determined by Maharashtra State Electricity Regulatory Commission and neither generating company nor the distributing company can load the electricity tariff. He argued that in view of the above, the question of passing on the burden of duty to anybody else does not arise. 3. Learned AR relied .....

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