2006 (1) TMI 293

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..... r per : S.L. Peeran, Member, (J)]. - For the purpose of hearing this appeal, appellant is required to pre-deposit Rs 2,59,32,455/-. They were availing the benefit of Notification No. 51/96-Cus., dated 23-7-96 which gave benefit for importers who are Public Funded Institutions or for supply to Public Funded Research Institutions and Universities or IIT or IISc. Bangalore or Regional Engineering C .....

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..... the doubts pertaining to its applicability. Learned Counsel submits that the Board's Circular is binding on the Authorities in terms of the Apex Court judgment rendered in the case of Paper Products [1999 (112) E.L.T. 765 (S.C.)]. He further submits that in the appellants own case, this bench in identical situation granted the benefit of the notification. The judgment is reported in 2005 (189) E.L .....

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..... early decided in favour of the appellants as the appellants have shown prima facie case in their favour, the stay application is therefore allowed, granting unconditional stay and staying the recovery till the disposal of the appeal. As the amounts are huge, matter is required to be heard out of turn. Appeal to come up for hearing on 7th March 2006. (Pronounced and dictated in open court)
Cas .....

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