2009 (1) TMI 878

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....llant. Dr. Y.D. Banga, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we find that these applications seek waiver of pre-deposit and stay of recovery in respect of differential duty and penalty. The issue is whether the appellants were entitled to the benefit of Notification 21/2002-Cus., dated 1-3-2002. The items impo....

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.... in a civil appeal filed against the Tribunal's decision in BPL Ltd. v. Commissioner of Central Excise - 2004 (172) E.L.T. 135 (Tri.-Bang). The Tribunal had held that the 'defibrillator for external use with accessories of internal defibrillator paddles' was not to be regarded as 'D.C. defibrillator paddles for internal use' and consequently the benefit of exemption under Notifications 8/96-C.E. a....