1998 (2) TMI 339

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....umar, Advocates, for the Appellant. Shri A.K. Madan, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is a stay application filed with reference to the order of Commissioner of Central Excise, Patna dated 22-7-1997. 2.  Learned Counsel stated that the appellants had a number of units manufacturing PSC Poles as per specifications laid down by the ....

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....in 1996, the deficit is Rs.ÿ27,51.69.760/-. He would, therefore, plead that the operation of the order may be stayed and pre-deposit of duty and penalty may be waived. 4. Learned DR drew attention towards the impugned order and stated that neither the units individually nor the Board as a whole has got itself registered as SSI unit which was an essential condition for qualifying for b....

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....iately at the time of hearing of main appeal and not at this stage. We also note that the financial condition of the appellants is not good. At the same time the appellants should have ascertained the correct legal position once it was manufacturing or getting manufactured excisable goods and filed the declarations which were prima facie, required but the effect of such non-filing is also related ....