2002 (1) TMI 160

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.... For the purpose of hearing this appeal the appellant is required to pre-deposit Rs. 39,000/-. Ld. Counsel submits that they have already deposited 8% of the value of the goods valued Rs. 2,60,000/-under Rule 57CC. Only the balance amount is required to be paid. He submits that the Assistant Commissioner has dropped the proceedings by accepting the certificate issued by Department of Atomic Energy....

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.... on pre-deposit we take up the appeal itself for disposal. 3. The Assistant Commissioner while dropping the proceedings clearly noted that the certificate issued by the Deputy Secretary to the Govt. of India (Department of Atomic Energy), the goods viz. 12T Payload single axle skeleton flat bed semi trailer in respect of which the C.E. exemption is claimed under this notification are requ....