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1995 (2) TMI 179

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....entral Excises and Salt Act, 1944 (hereinafter referred to as the `Act'), praying for dispensing with the requirement of pre-deposit of Central Excise duty amounting to Rs. 57,80,363/- and penalty amount of Rs. 1,50,000/-, and for staying the recovery thereof pending disposal of their appeal. 2. The stay application was heard on 27-1-1995 when Shri Praveen Sharma, Advocate appeared for the appellant. Shri Somesh Arora, JDR represented the revenue. 3. Shri Praveen Sharma, the learned Advocate stated that the order-in-original dated 13-7-1994 passed by the Collector of Central Excise, Meerut disposed of five Show Cause Notices including the one issued to them which is dated 28-3-1994 in the present proceedings, for the period 20-3-1990 ....

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....ption from Licence Control under Notification No. 11/88-C.E., dated 15-4-1988 issued under Rule 174A of the Central Excise Rules, 1944 (hereinafter referred to as the `Rules'). He had held in para 12 at page 8 of his order that "there is evidence that the noticee No. 5 had suppressed the facts". It is also seen that the stay applications of the other four noticees to the proceedings were disposed of on the issue of limitation, and other merits of the matter had not been touched. But in the facts of the case this itself does not appear to be enough to reject their stay application. 6. While on the question of limitation, the adjudicating authority had distinguished the case of the present applicant, it is seen that he had demanded Ex....