2000 (5) TMI 224

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..... ce K. Sreedharan, President]. Appellant, M/s. BHEL, Bhopal, are engaged in the manufacture of 'High Voltage Extra High Voltage Large Power Transformers'. Those transformers are installed at hydro/nuclear power generating stations for stepping up the voltage for reducing power loss in long transmission lines. At the other end of the lines, they are again used for stepping down the voltage f .....

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..... to August 1988, Department imposed differential duty on the present appellant. That duty claim was challenged before this Tribunal in appeal No. E/5060/91-A. That appeal was disposed of by Final Order No. 181/2000-A, dated 8-3-2000 [2000 (119) E.L.T. 350 (Tri.)]. The Bench observed "In the instant case as the transformer oil in question was directly despatched from its place of production to the p .....

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..... t. In such a situation, the value of the transformer at the time and place of removal could, under no circumstance, take the value of transformer oil. Further, final order No. 181/2000-A, dated 8-3-2000 is binding on us. No argument was advanced by the learned Departmental Representative questioning the correctness of that decision either. In these circumstances, we find no justification in adding .....

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