1994 (9) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rad Bhansali, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. - This is a stay application filed by the appellants with reference to the order of Collector of Central Excise, Baroda dated 23-2-1991. 2. The Stay Application was disposed of by this Tribunal vide Order No. 143/93-C rejecting their request for pre-deposit of the disputed amount. 3. A miscellaneous ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....like to concede the request or oppose the prayer. Ld. D.R. thereupon stated that he would like to be heard. 6. In the above circumstances, Ld. Counsel was allowed to make his submissions during which he recapitulated the submissions made by him before the Hon'ble Delhi High Court and reproduced in the High Court's order emphasising that the appellants had declared full facts and complied w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed control and therefore the department was entirely dependent upon the record submitted. 10. It was also his submission that it was not sufficient to merely to submit a flow chart or other manufacturing process to higher authorities, but it was necessary to indicate the specific quantity of gas which was entitled for exemption and to follow the prescribed procedure accordingly. The wordin....