1986 (9) TMI 247

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.... Shri K.K. Bhatai, SDR; for the Respondent. [Order]. - Since the above applications arises out of a common order of the Collector of Central Excise, Bangalore dated 21-4-1986, they are taken up together and disposed of by a single order. The applications have been filed for dispensing with the prior deposit of duty of Rs. 36301.34 and penalty of Rs. 10,000/- in E(SB)/Stay/487/86 and penalty....

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.... above appeals have been directed against the order of Collector of Central Excise, Bangalore dated 21.4.86 imposing a duty of Rs. 36,3131.34 and penalty of Rs. 10,000/- on appellant in Appeal E(SB)/829/86 and penalty of Rs. 1,000/- on appellant in Appeal E(SB)/830/86. Shri Vijayaraghavan, the learned consultant for the appellants at the outset urged a preliminary question of law and contended tha....

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....1985 under the Central Excises and Salt (Amendment) Act 79/85. 5. We have carefully considered the submissions made by the parties herein. Even-though the appeals relate to issues which a Special Bench alone would be competent to decide, since a preliminary question of law has been canvassed before us with reference to the very legality of the impugned order appealed against; without going....