2008 (12) TMI 655

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....t. Shri V.R. Gyaneshwar, JDR, for the Respondent. ORDER By this application, the applicant is seeking condonation of delay of 05 days in filing the appeal. The learned Chartered Accountant informed the Bench that the impugned order was received in the Chartered Accountant's office and by mistake, they had took the wrong date of receipt. Since the delay is marginal, in terms of the Tribuna....

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....ce would not come within the category of repair and maintenance service. 3. On a careful consideration of the matter, I find that the appellants were carrying out 'repair and reconditioning' of transformers. This is not a dispute. Prima facie, the appellants do not have a strong case on merits. Further it is noticed that the lower authority had not given any abatement towards the cost of materi....