2000 (5) TMI 224

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....ellant. Shri Sanjeev Srivastava, JDR, for the Respondents [Order per: Justice K. Sreedharan, President]. - Appellant, M/s. BHEL, Bhopal, are engaged in the manufacture of 'High Voltage & Extra High Voltage Large Power Transformers'. Those transformers are installed at hydro/nuclear power generating stations for stepping up the voltage for reducing power loss in long transmission lines. At....

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....rom September 1988 to March 1991. 2. For an earlier period from February 1987 to August 1988, Department imposed differential duty on the present appellant. That duty claim was challenged before this Tribunal in appeal No. E/5060/91-A. That appeal was disposed of by Final Order No. 181/2000-A, dated 8-3-2000 [2000 (119) E.L.T. 350 (Tri.)]. The Bench observed "In the instant case as the tra....

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....s of installation of these transformers were far away from the factory of the appellant. In such a situation, the value of the transformer at the time and place of removal could, under no circumstance, take the value of transformer oil. Further, final order No. 181/2000-A, dated 8-3-2000 is binding on us. No argument was advanced by the learned Departmental Representative questioning the correctne....