2013 (8) TMI 145

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....s per details given below:- Sl. No. Respondents Appeal No. OIA No. 1. Shiv Engineering ST/468/2012 51/2011 Dated 20.12.2011 2. Kumar Electical ST/453/2012 3/2012 Dated 25.01.2012 3. Anand Transformer ST/469/2012 48/2011 dated 16.12.2011 4. Power Electrico ST/451/2012 2/12 Dated 24.01.2012 5. Ashish Electrical ST/470/2012 49 & 54/2011 Dated 19.12.2011 6. Kamala Transformer ST/471/2012 53 & 54/2012 Dated 23.12.2011 2. Since issue involved in these appeals is common, these are being taken up together for decision. 3. Respondents are engaged in the activity of repair of old and damaged transformers and are registered with the Department for rendering the t....

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....espondents. He points out that original authority has relied on the decision of Tribunal in case of Wipro Ge Medical System Ltd. 2009 (14) STR 43 but since Section 67 has been amended with effect from 19.04.2006, ratio of this decision is not applicable to post 19.04.2006 period. He states that Orders-in-Original are not proper and legal and need to be set aside. 6. None appeared for Respondents except Sh. K. S. Gupta who appeared for M/s Kamala Transformers. He submitted that replaced parts are being cleared or payment of Sales Tax/VAT and value of these parts is being shown separately in the contract itself. Therefore Commissioner has rightly dropped the proceeding against the Respondents. 7. We have gone through appeal records and ....