2008 (6) TMI 71

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....kateswara Rao, Advocate, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 24/2005 (T) ST dated 5-12-2005 passed by the Commissioner of Customs & Central Excise (A), Guntur affirmed Order-in-Original No. 3/2005 dated 24-2-2005 passed by the Deputy Commissioner of Customs and Central Excise, Kurnool....

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....ied and hence, they submitted that there is violation of Principles of Natural Justice. In this connection, they relied on the following four judgments, which are noted hereinbelow. (a) Sanghi Textiles Processors v. UOI -1993 (65) E.L.T. 357 (b) Methodex Systems v. UOI - 2001 (127) E.L.T. 44 (c) Balakrishna Dass and Sons v. CC, New Delhi - 2001 (129) E.L.T. 706 (d) PGO Processors Pvt. ....

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....very strong case on merits. He submits that the assessee is also eligible for deduction for supply of TATA 407 (LCV) goods transported vehicles supplied by them to their customers, in respect of which no Service tax is payable by them. 4. The learned SDR defended the order and pointed out to the findings rendered by the Commissioner (A) in Para 4 with specific reference to Para 4(b) wherein the....