2007 (6) TMI 369

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..... Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Order-in-Original No. 10/2006-Commr. dated 7-8-2006 passed by the Commissioner of Customs & Central Excise, Hyderabad-I Commissionerate. 2. The appellants are manufacturers of Welded Austenitic Stainless Steel Tubes, which are excisable. They cleare....

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....o duty demanded was imposed under Section 11AC of the Central Excise Act, 1944. Further, a penalty of Rs. 2,00,000/- was imposed on Shri G. Shyam Sundar Reddy, Assistant Manager (Commercial) of the Company under Rule 26 of the Central Excise Rules, 2002. 3. The appellants have strongly challenged the impugned order. Hence, they have come before this Tribunal for relief. 4. Shri V.J....

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....ds imported for supply to Mega Projects are entitled to whole duty exemption under Customs Tariff Act. The next thing to be examined is whether the goods supplied are against International Competitive Bidding. The appellants are a sub-contractor of M/s. BHEL. M/s. BHEL is executing the Mega Project for Kahalgaon Super Thermal Power Project by International Bidding. The appellants have submitted al....

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....tor will be having hundreds of sub-contractors in Mega Projects. In our view, inasmuch as the appellants had supplied the goods to M/s. BHEL, who are the bidders of International Competitive Bidding, the condition of the Notification is satisfied and there is no justification for denying the exemption notification to the appellant. The Tribunal, in the case of Automatic Electric Ltd. v. CCE, Mumba....