1997 (6) TMI 262

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.... Shri V.K. Puri, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - Since the matter lies in a short compass we grant stay and take up the appeal itself for disposal as it is covered by a precedent Tribunal's order. 2. We have heard Shri M.H. Patil, the ld. Council for the appellants and Shri V.K. Puri, the ld. SDR for the revenue. 3. The appellants ar....

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....uty demand of Rs. 72, 675/- and a penalty of Rs. 1,000/- was imposed on the appellants. The appeal against the Assistant Commissioner was rejected leading to the present appeal. We find that the matter is covered by the precedent decision of this Bench of the Tribunal reported in 1993 (63) E.L.T. 637 (Tribunal) in the case of Wox Coolers v. Collector, wherein on a similar circumstances of availing....