2018 (8) TMI 1011

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....llant Shri Madhupsharan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 25/07/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original dt. 15/02/2007 and rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant ....

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....ent appeal. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that impugned order is not sustainable in law as the same has been passed without appreciating the facts and law. He further submitted that the activity carried out by the appellant is nothing to do with plant, machinery or equipment. The activity is relating to the erection of transmission li....

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.... TMI 673 - CESTAT Bangalore] 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record as well as the decisions relied upon by the appellant, we find that in the present case, the appellants are only engaged in the erection of transmission lines, transformers, circuit breakers and this serv....