2007 (9) TMI 149

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....rtment had issued a show cause notice alleging that Iron Clad Motive Power Battery was sold by the Appellant to Indian Navy, that was under-water battery falling under Serial No.12 of Notification No.64/95-CE dated 16.3.95.  Therefore, when the authorities could not rule out the submission of the Appellant that all goods other than cigarettes supplied shall fall under Serial No.3 of the Notif....

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....oth sides and perused the record.  The case itself calling for hearing on merit in view of principal grievance of illegality, predeposit is dispensed and the appeal is heard for common disposal by this Order. 3. Learned Counsel's submission that the fact that Iron Clad Motive Power Battery was under-water battery, had not at all been dealt in the Orders of the Authorities below, has force.....