1992 (12) TMI 145

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....cate, for the Respondents. [Order per : K.S. Venkataramani, Member (T)]. - These are stay applications and Supplementary appeals along with applications for condonation of delay in filing the Supplementary appeals filed by the Collector of Central Excise, Meerut seeking to stay the operation of the order of the Collector of Central Excise (Appeals), Ghaziabad dated 31-3-1992. 2. On hearing Shr....

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....g of these appeals themselves on merits for the reasons that the issue is covered, with the consent of both the parties. 4. We have heard Shri M.K. Jain, learned DR and Shri Santhanam, learned Advocate for the respondents. The issue hereunder relates to - whether the broken tiles occurring during the manufacture of glazed tiles in the respondents factory are excisable goods and whether as excisab....