2007 (6) TMI 162

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....er per :- T.K. Jayaraman :  These appeals have been filed against the Order-in-Original No. 10/2006-Commr. dated 07.08.2006 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 cleared the goods to M/s. BHEL, Haridwar, under NIL rate of duty by claiming ....

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....t, 1944. Further, a penalty of Rs. 2,00000/- was imposed on Shri C. 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. Sankaram, the learned Advocate, appeared for the appellants and Shri K. Sambi Re....

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....hing 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 all the relevant records. The appellants are also found in the list of sub contractors. Since the goods are supplie....

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.... 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. vs. CCE, Mumbai - 2004 (65) RLT 303 (CESTAT-Mum.)=2004 (178) ELT 524 (Tri.-Mumbai), has held that the benefit of exemption under Notif....