2006 (3) TMI 632

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..... Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appellant, a PSU, has clearance from the Committee on Disputes for prosecuting the appeal. They are aggrieved by a demand of duty of Rs. 48,503/- (Rupees forty eight thousand five hundred and three only) raised on them by the lower authorities in respect of 'Aviation Turbine Fuel' (ATF) cleared to foreign aircraft durin .....

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..... ng the subject goods cleared to foreign airlines. 2. After considering the submissions, we are constrained to direct the appellants to pre-deposit the amount of duty inasmuch as they have not established that ATF cleared to foreign airlines was exempt from payment of duty under Section 5A of the Central Excise Act during the material period. Prima facie, the assessee cannot refuse to pay dut .....

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