2004 (6) TMI 171

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....fore us, one seeking waiver of pre-deposit and stay of recovery in respect of the amount of duty of Rs. 2,03,904/- and the other praying for early disposal of the appeal. 2. The demand of duty to the aforesaid extent has been confirmed against the appellants on the basis of a finding that they were not eligible for the benefit of exemption under Notification No. 10/97-C.E., dated 1-3-1997 in resp....

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....ppened that the University Registrar withdrew the essentiality certificate with retrospective effect. This became handy for the department to demand duty on the computers at normal rate by denying the benefit of notification. Thus a show cause notice was issued to the appellants and this notice has eventually led to the proceedings before us. Ld. Consultant for the appellants submits that the subs....