(1.) THIS appeal has been filed against the Order -in -Appeal No. 33/2007 (V -I) CE dated 08.8.2007, passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Visakhapatnam.
(2.) SHRI G.P. Sastry, learned Advocate appeared on behalf of the appellants and Shri S.N. Prasad, learned SDR for the Revenue. We have heard both the sides.
(3.) THE learned Departmental Representative stated that the issue is squarely covered by the decision of the Tribunal in Rallies India Ltd. case (supra).