9911796707
TMI Blog2006 (3) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. The lower authorities have demanded Rs. 8.67 lakhs from the appellants towards duty on dry cells (electric battery), which were cleared by them, during January to March, 2005, to customers who supplied the goods free along with their own manufactured products to the ultimate consumers. The demand is based on assessabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a few decisions of this Tribunal, we directed the assessee to pre-deposit 50% of the duty demanded. The same circular and decisions have been cited before us today also. However, an additional reference has been made to a judgment of the Hon ble Kerala High Court [Binani Zinc Ltd. v. Assistant Collector of Central Excise - 1995 (77) E.L.T. 514 (Ker.)], wherein it was observed that, where confl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in favour of the Revenue. It was precisely in an analogous situation that we directed 50% pre-deposit to the same party in their earlier case. We follow suit. The appellants shall pre-deposit Rs. 4.38 lakhs (Rupees four lakhs thirty-eight thousand only) towards duty amount within a period of four weeks and report compliance on 24th April, 2006. (Dictated and pronounced in open Court) - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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