1998 (1) TMI 190

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....t. Shri P.K. Jain, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Shri M. Chandrasekharan, the ld. Sr. Counsel arguing the Stay petition for dispensing with pre-deposit of duty amounting to Rs. 77,51,520/-, submits that the Respondents have raised this demand on the application filed by the Applicants for permission to destroy the Cigarettes which were found unfit....

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....ere is some indication that the Preventive Staff of Central Excise Collectorate did not find the month of manufacture embossed on the cartons of cigarettes, yet there was no allegation in the Show Cause Notice that some cigarettes have been removed and replaced. The ld. Senior Counsel submits that since the goods were still in the Bonded Storeroom, there was no question of demand of duty. He, ther....