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    <title>2007 (6) TMI 369 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the Adjudicating Authority&#039;s order, granting relief to the appellants, manufacturers of Welded Austenitic Stainless Steel Tubes, by ruling they qualify for exemption under Notification No. 6/2002-C.E. as sub-contractors supplying goods to the main contractor, BHEL, involved in International Competitive Bidding. Consequently, demands for Central Excise duty, interest, and penalties were nullified.</description>
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      <description>The Tribunal set aside the Adjudicating Authority&#039;s order, granting relief to the appellants, manufacturers of Welded Austenitic Stainless Steel Tubes, by ruling they qualify for exemption under Notification No. 6/2002-C.E. as sub-contractors supplying goods to the main contractor, BHEL, involved in International Competitive Bidding. Consequently, demands for Central Excise duty, interest, and penalties were nullified.</description>
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