2006 (1) TMI 293

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..... Bhat, SDR, for the Revenue. [Order per : S.L. Peeran, Member, (J)]. - For the purpose of hearing this appeal, appellant is required to pre-deposit Rs 2,59,32,455/-. They were availing the benefit of Notification No. 51/96-Cus., dated 23-7-96 which gave benefit for importers who are Public Funded Institutions or for supply to Public Funded Research Institutions and Universities or IIT or II....

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.... No. 20/2000, dated 1-3-2000 clarified the doubts pertaining to its applicability. Learned Counsel submits that the Board's Circular is binding on the Authorities in terms of the Apex Court judgment rendered in the case of Paper Products [1999 (112) E.L.T. 765 (S.C.)]. He further submits that in the appellants own case, this bench in identical situation granted the benefit of the notification. The....