2006 (5) TMI 430

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....ri B. Seshagiri Rao, Consultant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  Revenue has filed this appeal against the OIA No. 14/2005 dated 31-1-2005 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. The respondents cleared goods to M/s. Bharat Earth Movers Limited (BEML in short) by availing exemption under Notification No. 63....

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....ratio of the above order would be applicable. 5. The learned JDR reiterated the grounds of appeal. 6. We have gone through the records of the case carefully. In identical circumstances, we have held in the above cited order in the appellants' own case, in para 5 as follows :- "The respondents had correctly debited 8% of the sale value of the exempted goods supplied to M/s. BEML.....