1990 (5) TMI 104

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.... for the Appellant. Shri M.K. Sohal, JDR, for the Respondents. [Order per : Harish Chander, Member (J)].  - The Controller of Stores, Shipping Cell, Southern Railway, Madras, had filed originally two appeals listed as C/Appeal No. 842/84-B2 and C/Appeal No. 64/85-B2, being aggrieved from the order-in-appeal No. C3/2034 & 2033/83 dated 31-3-1984 passed by the Collector of Customs (App....

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....o be filed, he filed the same and pleaded that the appellant was prevented by a sufficient cause in the late filing of the appeals and the delay may be condoned. Shri M.K. Sohal, learned JDR who has appeared on behalf of the respondent does not oppose the prayer for condonation of delay. After hearing both the sides, the delay in the filing of the supplementary appeals is condoned. 2. Shri T. V....

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....nsmission System. There is no difference between transmission and distribution line. Between the point of generation and consumption there is only transmission system and this includes both transmission and distribution. Shri Varadharajan stated that the matter is covered by an earlier judgment of the Tribunal and as such the appeal may be allowed. Shri M.K. Sohal, learned JDR who has appeared on ....

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.... used in overhead transmission line. We adhere to earlier view of the Tribunal that no distinction need be made between the transmission line and distribution line. We feel that the submissions made by Shri Chandrasekhar that between the point of generation and consumption there is only transmission system and this includes both transmission and distribution, is acceptable. In this view we hold th....