2009 (1) TMI 878

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..... espondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we find that these applications seek waiver of pre-deposit and stay of recovery in respect of differential duty and penalty. The issue is whether the appellants were entitled to the benefit of Notification 21/2002-Cus., dated 1-3-2002. The items imported were cleared under three Bills of .....

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..... 04 (172) E.L.T. 135 (Tri.-Bang). The Tribunal had held that the defibrillator for external use with accessories of internal defibrillator paddles was not to be regarded as D.C. defibrillator paddles for internal use and consequently the benefit of exemption under Notifications 8/96-C.E. and 4/97-C.E. was not to be extended to the goods. In a civil appeal filed against that decision, the Hon bl .....

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..... pex Court in BPL v. Commissioner of Central Excise case has to be honoured at this stage. Inasmuch as the operation of the Tribunal s view in BPL s case stands stayed by the Apex Court, we prima facie hold that the reliance placed by the lower appellate authority on the said view does not, today, go to support the Revenue. In the result, there will be waiver of pre-deposit of the duty and penalty .....

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