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TMI Blog2007 (6) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 cleared the goods to M/s. BHEL, Haridwar, under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Sankaram, the learned Advocate, appeared fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 all the relevant records. The appellants are also found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 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, Mumbai - 2004 (178) E.L.T. 524 (Tri.-Mumbai), has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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