1999 (9) TMI 319

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..... eedharan, President]. Along with this appeal, Application No. E/S/595/99-B was filed praying for dispensing with the condition of pre-deposit of the amount levied by the impugned order. Notice was served on the appellant of the posting for hearing of the Stay Petition. Advocate representing the appellant has sent an application stating that he is pre-occupied in preparation and filing of his .....

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..... It is common case that solar cookers are exempted from payment of duty by virtue of Notification No. 205/88. The question whether the solar cooker backed up with electrical energy will be entitled to the benefit of the Notification is an arguable point. In such circumstances, since the appellant company is one owned by Government of U.P., we exempt the appellant from depositing the amount of duty .....

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