2007 (4) TMI 740

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....ve(DR) Order No.__________________ Per S.S.Kang: Heard both sides. The applicant filed this application for waiver of pre-deposit of duty of Rs. 22.49 lakhs. The applicant had already deposited an amount of Rs. 10 lakhs at the time of hearing of the appeal by the Commissioner(Appeals). 2. In this case the benefit of Notification No.63/95-CE dt.16.3.95 was denied to the applicants. The ....

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....o Min. of Defence are fitted with roller bearing axle box assembly supplied by the applicant. The contention is that these invoices and certificates are not before the lower authority. The contention is that as the goods were ultimately supplied by M/s. BEML to the Min. of Defence, therefore, applicants are entitled for benefit of notification. In these circumstances, we find that as the applicant....