TMI Blog2006 (5) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : T. K. Jayaraman, Member (T) (Oral)]. - This stay application and appeal have been filed against the Order-in-Appeal No. 26/2005, dated 5-8-2005 passed by the Commissioner of Customs and Central Excise (Appeals-II), Hyderabad. As the issue lies in short compass, the stay application and appeal are taken up together, for disposal. 2. The short point in this is the payment of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for the appellants and Shri K. S. Reddy, JDR appeared for the Revenue. 4. It was urged by the learned Advocate that the notification exempting the value of consumables from the gross billing was issued only at a later date. Therefore, he fairly concedes that during the relevant period the liability squarely rests on the appellants. It was further submitted that the appellants had already pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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