2004 (4) TMI 397

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..... for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The applicants seek modification of Order No. S/455/WZB/2003/C-1, dated 20-1-2004 directing pre-deposit of Rs.10 lakhs towards the duty demand, on the ground that Notification 82/92-C.E., dated 27-8-1992 under which the benefit of exemption from payment of basic customs duty alone was available, was amended in May 2001 vid .....

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..... raised at the subsequent stage of modification. 3. We have carefully considered the rival submissions. The plea raised in the present application is one of law and therefore can be considered by us at this stage. By virtue of Notification 28/2001, the applicants have made out strong prima facie case that the differential duty demand cannot be sustained. We therefore modify our earlier order by d .....

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