2003 (7) TMI 508

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..... rder per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing this appeal, appellants are required to pre-deposit duty amount of Rs. 2,09,627/- on the allegation that there is violation of Notification No. 45/94. This is the second round of litigation. Counsel submits that earlier they were put to terms to pre-deposit a sum of Rs. 1 lakh which is still with the department. He submit .....

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..... certificate and as there is violation, they are not entitled to claim the benefit of notification notwithstanding the evidence produced. Counsel also submits that they were exempt from the Licensing Control under Excise and the department had issued endorsement to that effect. Therefore the fact that they have not produced the registration certificate should not be a ground to deny benefit of exem .....

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