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TMI Blog1990 (5) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. [Order per : Harish Chander, Member (J)]. - The Controller of Stores, Shipping Cell, Southern Railway, Madras, had filed originally two appeals listed as C/Appeal No. 842/84-B2 and C/Appeal No. 64/85-B2, being aggrieved from the order-in-appeal No. C3/2034 2033/83 dated 31-3-1984 passed by the Collector of Customs (Appeals), Madras and Order-in-appeal No. C3/266/84, C3/289, 285 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was prevented by a sufficient cause in the late filing of the appeals and the delay may be condoned. Shri M.K. Sohal, learned JDR who has appeared on behalf of the respondent does not oppose the prayer for condonation of delay. After hearing both the sides, the delay in the filing of the supplementary appeals is condoned. 2. Shri T. Varadharajan on merits argued that in all the above captioned a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and distribution line. Between the point of generation and consumption there is only transmission system and this includes both transmission and distribution. Shri Varadharajan stated that the matter is covered by an earlier judgment of the Tribunal and as such the appeal may be allowed. Shri M.K. Sohal, learned JDR who has appeared on behalf of the respondent relies on Order-in-appeal and Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Tribunal that no distinction need be made between the transmission line and distribution line. We feel that the submissions made by Shri Chandrasekhar that between the point of generation and consumption there is only transmission system and this includes both transmission and distribution, is acceptable. In this view we hold that the imported goods are insulators designed for use in electri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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