1997 (9) TMI 185

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....SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Arguing the stay petition for dispensing with the pre-deposit of duty and penalty, Shri Alok Arora, learned Advocate submits that the applicants are engaged in the manufacture of glass bottles/vials. He submits that the stacking of the items is done by semi-literate workers and, therefore, there can be some mix up. He submits ....

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.... the decision of this Tribunal in the case of Cherian P. Verghese v. CCE [1992 (59) E.L.T. 537]. He submits that in para 5 of this judgment, the Tribunal had held that excesses, should be set off against shortages. He, therefore, prays that the pre-deposit of duty and penalty may be waived. 2. Opposing the prayer for dispensing with the pre-deposit of duty and penalty, Shri P.K. Jain, lear....

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....he contention of the appellants, the goods found in excess were to pass the quality control test. The learned SDR, therefore, prays that the request for dispensing with the pre-deposit of duty and penalty may be rejected. 3. Heard the submissions of both sides. We find that in the instant case, there were excesses as well as shortages. We note that the contention of the applicants is that ....