2013 (10) TMI 1445

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.... For the Revenue : Amresh Jain, A.R. ORDER G. Raghuram (President) At the stage of consideration of the stay application, since the issue falls within a short compass we dispose of the appeal itself, after hearing the ld. Consultant for the appellant and the ld. A.R. Shri Amersh Jain for Revenue. 2. The appeal is preferred against the adjudication order dated 19.12.2012 passed by the....

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....tran Nigam Limited, Meerut separately categorized the cost of components to be incorporated/replaced the maintenance of transformers, such as fuel oil, coils etc. and labour costs. The components whether the appellant replaced, namely HV/LV leg coil, transformer oil etc. have already suffered excise duty or sales tax/trade tax, as the case may be. Appellant therefore excluded the cost of these com....