1997 (7) TMI 226

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....s. [Order per : G.A. Brahma Deva, Member (J)]. - This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 6,40,650.60 and penalty of Rs. one thousand and stay of recovery proceedings. 2. Arguing for the applicants, Sh. N. Singh, ld. Advocate for the applicants, submitted that the applicants is a 100% export oriented unit manufacturing footwea....

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....ent. 3. Shri G.D. Sharma, ld. JDR countering the arguments, submitted that they have submitted application for remission of duty to the Collector of Central Excise. The delay in filing the information was not properly explained. Furthermore, detail was given after three months from the date of accident and in the circumstances, the department was justified in rejecting the claim of the appli....