2003 (9) TMI 594

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....ant. Shri T.K. Kar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - Shri P.K. Das, learned Advocate for the applicants/appellants submitted that they have already deposited a sum of Rs. 1.00 lakh (Rupees one lakh) out of the total duty confirmed against them. We take it as a sufficient pre-deposit for the purposes of Section 35F of the Central Excise Act, 1944. We, ther....

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....xemption under Serial No. 10 of Notification No. 52/86. It is the contention of the Revenue that this decision is not applicable as the glass-content in the impugned tape is not 100%; that according to the Test Report, it is 98.57%. Learned Advocate has brought on record the Indian Standard IS: 5352-1974 according to which, glass-content of the tape shall be not less than 97.5%. As admittedly the ....