1999 (7) TMI 622

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....Y.P. Singh, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The Department has filed the captioned appeal on the ground that benefit of Notification No. 51/78, dated 1-3-78 has wrongly been extended to the Respondents herein. The facts of the case in brief are that U.P. State Electricity Board was using power from the main grid for starting their auxiliary unit a....

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....he main grid and from the grid for switching on the auxiliary stations only electricity was being used and once the auxiliary stations were switched on, the supply from the main grid was switched off. After careful consideration of the submissions made, the learned Commissioner (Appeals) accepted the contention of the respondents herein and set aside the impugned order passed by the Assistant Comm....

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....p;Shri Y.P. Singh, learned Advocate appears for the respondents submits that there is no finding anywhere in the impugned order that electricity generated by one station under the U.P. State Electricity Board was being used by stations meant for transmission and other collateral activity. He refers to the clarification given by the Chief Engineer of the U.P. State Electricity Board which, accordin....