2008 (2) TMI 873

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....AVAL and Others JUDGMENT : Heard Mr Paresh Dave for the petitioners and Mr Harin Raval, learned Assistant Solicitor General for the respondents on the question of interim relief. Having regard to notification No.6/2006-C.E, dated 1.3.2006 bearing General Exemption No.52C wherein item No.82 specifically provides for Nil rate of duty for Bagasse Board and having regard to the fact that the ....

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....2 (2) GLR 155; and J.D. Patel Vs. Union of India, reported in 1978 (2) ELT (J540) (Guj.). , we direct the respondents to release the goods seized under panchnama dated 7/8.2.2008, subject to the condition that the petitioner Company furnishes the bond for the amount of duty which may be leviable as per the Department's case at the rate of 8%, meaning thereby, the petitioners will be required t....