2004 (10) TMI 370

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.... [Order (Oral)]. -  For the purpose of hearing this appeal, the appellants are required to pre-deposit an amount of Rs. 99,072/- calculated at 8% on the value of computers cleared under exemption in terms of Rule 57CC read with Section 11A(2) of the Central Excise Act, 1944. They are also required to pre-deposit an amount of Rs. 5,000/- under Rule 173Q of the Central Excise Rules, 1944. Hea....

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.....L. Meena, who has reiterated the findings recorded in the order of both the lower authorities and has asked the assessee to be put to terms as deemed fit by the Hon'ble Bench. 2. I have considered the submissions made by both sides and after having examined the records, I find that under the provisions of Section 35F of the Act ibid, only duty and penalty are required to be deposited and no....