1999 (2) TMI 229

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....i R. Santhanam, Advocate, for the Applicants. Shri Sanjeev Srivastava, JDR, for the Respondents. [Order per : P.C. Jain, Vice President]. -  Both sides point out that the issue involved in the present stay applications is whether the provisions of Section 3A(4) of the Central Excise Act, 1944 enjoining upon the Collector to determine the duty liability of the applicants on the basis ....