2005 (1) TMI 490

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.... Madhiam, JDR, for the Respondent. [Order]. -  Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue. 2. After hearing both sides, I find that the appellants have a good prima facie case in their favour. Accordingly, I waive the condition of pre-deposit of duty and hear the appeal. 3. Shri Chattopadhyay submits th....

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.... duty has been paid on the same under the provisions of Rule 96ZO(3) or 96ZP(3). He submits that the same instructions are applicable in the case of the goods cleared under Rule 96ZP(1). He, therefore, submits that the appeal may kindly be allowed. 4. Shri Madhiam supports the impugned order. 5. The Board vide its Circular No. 522/18/2000, dated 31-3-2000 has made it clear that the....