Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (7) TMI 718

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : P.S. Bajaj, Member (J)]. - The appellants have sought through this miscellaneous petition modification of the earlier stay order dated 19-12-1994 vide which they were directed to deposit Rs. 2 lakhs in cash and furnish bank guarantee for the remaining duty amount of Rs. 1,93,580/- but they had deposited only Rs. 30,000/- and furnished the bank guarantee. 2. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sis under Heading 87.04 of the CETA. It has not been disputed that the Apex Court in the above referred case relied upon by the Counsel, had taken the view that the classification in respect of the body built on the duty paid chassis, would be under Heading 87.07 of the CETA with the benefit of Notification No. 175/86-CE. Therefore, prima facie the appellants have a strong case in view of the rati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... deposit of the balance amount of Rs. 1,70,000/- for the purposes of hearing of the appeal on the condition that they will keep the bank guarantee alive and the detention of their vehicle will also continue till the disposal of the appeal on merits. 7. In the light of the discussion made above, the application of the appellants for waiver of the pre-deposit of the balance amount of Rs. 1,70,0 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates