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TMI Blog1999 (2) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... S.L. Peeran, Member (J)]. For the purpose of hearing the appeals, the appellants are required to pre-deposit a sum of Rs. 60,49,068/- and penalty of Rs. 5,00,000/- This is a second round of litigation. Initially, show-cause notice dated 29-11-1994 was adjudicated in the appellants favour, however, the matter was reviewed by the Board and an appeal was filed before the Tribunal. The said appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard, he points out to the Chennai Custom House Public Notification No. 45/90, dated 18-1-1990, which clarifies that batteries are eligible for exemption under the said notification as the air-craft parts, if imported for the use of defence air-crafts. He submits that the said certificate issued by the Ministry of Defence is a valid one and large number of supporting evidence was produced, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant information had been furnished. He submits that there is no plea of financial hardships by the appellants. 4. The learned DR submits that there is no violation of principles of natural justice in the matter, as the batteries does not form part of the ground handling equipments of air-crafts and that the certificates produced were not sufficient and the statement of Sri Balasubramaniam in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they had registered a contract with Ministry of Defence for procuring batteries for supply as a part of ground handling equipments for air-crafts. Further, we notice that prima facie, imports were made in 1991 and the show cause notice issued in 1994 and there is no clear cut findings given by the Commissioner as to how larger period is invokable in the matter when in earlier adjudication proc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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