2006 (3) TMI 379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri B.L. Meena, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The lower authorities have demanded Rs. 8.67 lakhs from the appellants towards duty on dry cells (electric battery), which were cleared by them, during January to March, 2005, to customers who supplied the goods free along with their own manufactured products to the ultimate consumers. The demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....circular of the Board and a few decisions of this Tribunal, we directed the assessee to pre-deposit 50% of the duty demanded. The same circular and decisions have been cited before us today also. However, an additional reference has been made to a judgment of the Hon'ble Kerala High Court [Binani Zinc Ltd. v. Assistant Collector of Central Excise - 1995 (77) E.L.T. 514 (Ker.)], wherein it was obse....