2004 (8) TMI 457

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing the appeal, appellants are required to pre-deposit an amount of Rs. 9,51,008/- as against confirmed demand of Rs. 13,09,118/- denying the benefit of Notification No. 64/88, dated 1-3-1988. The appellants are situated in Guntur within the jurisdiction of this Bench and hence they have prayed for r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... same has been raised for the first time before her is not sustainable in law. Ld. Counsel submits that the question of rate of duty is a question of law and can be raised at the appellate stage. He submits that the Revenue cannot demand more duty than what is stipulated under the notification applicable to imported spares. He seeks for remand of the matter to the Original authority to apply the e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... emand is raised. If the appellants have raised this ground before the appellate stage the same is required to be considered, as it is a legal ground. At this stage Ld. Counsel also submits that the goods are not liable for confiscation and penalty, as they have deposited the rate effective under the notification. In view of this submission made we set aside the impugned order and remand the case t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X