1993 (3) TMI 228

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....ants. Shri V.K. Sharma, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - For reasons recorded below, we waived the pre-deposit of duty and penalty in both cases and took up the hearing of the appeals on merits, with the consent of both sides. E/ 5365/92 arises out of the order dated 23-9-1992 of the Collector of Central Excise, Jaipur confirming a demand of Rs. 1,....

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....es and not regarding production and despatch of marble tiles and there is no discussion on the submission that the seized tiles had not reached the RG 1 Stage and therefore, were, not required to be entered in the RG 1 Register. 3. We have heard both sides and perused both the impugned orders. We see substance in the contention of the ld. Advocate that the orders suffer from total non-applicati....