Bokaro Power Supply Company P Ltd vs -Ranchi Commissionerate on 10 July, 2025
(xii) Reliance in this regard is further placed on the
judgment of Mettur Thermal Power Station v.
CBEC, New Delhi [2016 (335) ELT 29 (Mad.)] as
affirmed in 2017 (349) ELT 708 (Madras High
Court). The relevant extract of the said order
reads thus: