1991 (5) TMI 162

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....ent. [Order per : S.K. Bhatnagar, Vice President]. -  This is a stay application filed with reference to the Order of Collector of Central Excise, New Delhi dated 16-7-1990. 2. The learned counsel stated that during the course of their visit the officers found some shortages and some excesses. The goods said to be in excess were seized but released provisionally on execution of Bank guaran....

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....here and the department was informed about them. 6. Similarly, regarding the utilisation of inputs for Modvat purposes they had given factual and detailed information to the department much before the issue of show cause notice. 7. In any case the Bank guarantee is still alive and the Collector has appropriated an amount of Rs. 65,000/- out of an amount of Rs. 1,63,874.15. The balance is still a....

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....by the Collector and emphasise that the penalty imposed on shortage of goods is justified. 13. We have considered the submissions of both the sides. We observe that in so far as the demand of duty is concerned the prima facie case is in favour of the department and not the applicants. At this stage the balance of convenience also appears to be in favour of the department and not the applicant; he....