- (1.) Heard learned Counsel for the appellant.
(2.) This appeal is directed against the order of the Tribunal dated 3rd August, 2004. The following question is suggested by the appellant as a substantial question of law arising from the order of the Tribunal :- Whether the learned Tribunal is right in law in extending the benefit of the Notification No. 118/75, dated 30th April, 1975 to the respondent-assessee on the clearances of steam cleared without payment of duty and without following the procedure laid down in Chapter X of the Rules, 1944 to another unit which did not fall under the purview of definition of "Factory" during the period from Sept., 1980 to 3rd May, 1983.'
(3.) The Tribunal has found that the respondent assessee has two factories one by name M/s. Mewar Sugar Mills engaged in manufacturing of sugar and another Mewar Distillery and Chemicals Works which is engaged in manufacturing "fusel oil". The steam generated and manufactured in the factory of M/s. Mewar Sugar Mills was transmitted to Mewar Distillery and Chemicals Works and used in the said factory for manufacturing purposes.;