2004 (8) TMI 457

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....hri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, appellants are required to pre-deposit an amount of Rs. 9,51,008/- as against confirmed demand of Rs. 13,09,118/- denying the benefit of Notification No. 64/88, dated 1-3-1988. The appellants are situated in Guntur within the jurisdiction of this Bench and ....

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.... 65/88 cannot be considered as the same has been raised for the first time before her is not sustainable in law. Ld. Counsel submits that the question of rate of duty is a question of law and can be raised at the appellate stage. He submits that the Revenue cannot demand more duty than what is stipulated under the notification applicable to imported spares. He seeks for remand of the matter to the....