1997 (7) TMI 301

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....ndent. [Order]. -  This is a stay application filed against the order of Commissioner of Central Excise, Ghaziabad dated 21-4-1997. 2.  Ld. Counsel stated that the appellants are manufacturers of hand tools viz. Pliers, spanners, etc. They purchased various machines during the period March, 1994 to December, 1994. 3.  The appellants got registered with the Central Excise....

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....e 57Q. On 21-4-1997 Commissioner (A) confirmed the order-in-original. 3.  It was their contention that prior to December, 1994, there was no factory in existence, therefore the date of registration i.e. 19-12-1994 should be taken as the date on which the factory came into existence and also as the date of receipt of goods in the factory. The delay, if any, is therefore within a period of 3....

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....re, the items in question did not satisfy the definition of capital goods. The balance sheet filed is only of 1995 and not the latest one and further it only shows a nominal loss and does not indicate that the appellant will be put to undue hardship if they were required to deposit the amount in question. 6.  I have considered the above submissions. I observe that prima facie the appellant....