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Andhra Pradesh State Electricity Board vs Collector Of Central Excise on 21 February, 1984

On the issue of the excisability of the PCC Poles and clubbing of the clearances of generation of electricity and other various units, the matter is fully covered by the judgment of the Tribunal in the case of Andhra Pradesh State Electricity Board v. Collector of Central Excise, Hyderabad Cegat. Para Nos. 18, 30 and 31 of the said judgment are reproduced below:
Customs, Excise and Gold Tribunal - Delhi Cites 21 - Cited by 7 - Full Document

Collector Of Central Excise, ... vs Doaba Co-Operative Sugar Mills ... on 16 August, 1988

3. We have heard both the sides and have gone through the facts and circumstances of the case. The learned Advocate's plea that Notification Number 77/83-CE dated 1st March, 1983 is ultra vires is not tenable. The Tribunal is a creation of Statute and we are bound by the provisions of the Statute. Hon'ble Supreme Court in the case of Collector of Central Excise, Chandigarh v. Doaba Co-op. Sugar Mills . had held that the provisions of the Act are mandatory and the Tribunal is bound by the same. Accordingly we do not accept the arguments of the Ld. Advocate in this regard.
Supreme Court of India Cites 6 - Cited by 116 - S Mukharji - Full Document
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