2000 (7) TMI 718

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order per : P.S. Bajaj, Member (J)]. - The appellants have sought through this miscellaneous petition modification of the earlier stay order dated 19-12-1994 vide which they were directed to deposit Rs. 2 lakhs in cash and furnish bank guarantee for the remaining duty amount of Rs. 1,93,580/- but they had deposited only Rs. 30,000/- and furnished the bank guarantee. 2. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is under Heading 87.04 of the CETA. It has not been disputed that the Apex Court in the above referred case relied upon by the Counsel, had taken the view that the classification in respect of the body built on the duty paid chassis, would be under Heading 87.07 of the CETA with the benefit of Notification No. 175/86-CE. Therefore, prima facie the appellants have a strong case in view of the ratio....