TMI Blog2016 (11) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... ng conclusion based on the definition in another Act, which is not cognate to the provisions of the Central Excise Act. In the facts and circumstances, we also find that there is no contumacious conduct or suppression of the part of appellants, in order to evade payment of Central Excise duty. Accordingly, we also hold that the extended period of limitation is not available to the Revenue. Accordingly, we set aside the impugned order and allow the appeals. - APPEAL Nos. E/347-350/2007-EX[DB] - FINAL ORDER NO-70786-70789/2016 - Dated:- 23-8-2016 - Mr. Anil Choudhary, Member (Judicial)And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narasimhan, Advocate Shri Atul Gupta, Advocate for Appellants Shri Rajeev Ranjan, Joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o another Circular of CBEC F.No.B2/9/68 - CX dated 22/3/68, wherein also reference was made to the letter of Commissioner of Central Excise, Allahabad dated 5 th March, 1968, wherein the ld. Commissioner had issued instructions- that the use of gas for welding steel, furniture parts will not be considered as use of power, is hereby confirmed . It appears that insofar as electric welding is concerned, the State Government Authorities are responsible for the Administration of the factories, has treated as use of power in the process of manufacture. The Circular further refers to a reference made from Asst. Collector of Central Excise, Rampur who had enquired, whether - using Gas for welding Steel furniture parts should be considered as usin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Act. The ld. Counsel also taken us through the dictionary meaning of the word power from Oxford Advance learner s Dictionary of current English 6 th addition, Chambers English Dictionary, Longman Dictionary of contempary English. In all these dictionaries power has been defined as electrical energy . The ld. Counsel also points out that ld. Commissioner have misdirected himself as he has failed to refer to the CBEC Circular and have not assigned any reason for differing with the same. The ld. Counsel further draws our attention to the ruling of Hon ble Supreme Court in the case of MSCO Pvt. Ltd. Vs. Union of India 1985 (19) ELT 15 (S.C.) wherein in the matter of interpretation, the Apex Court have observed - while constr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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