1992 (4) TMI 46

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....he petitioner heard on admission. Shri E.G. Neema learned standing counsel of G.O.I. 2. This is a petition under Articles 226,14 and 300A of the Constitution of India against the Union of India, Collector of Central Excise and Assistant Collector of Central Excise, Ujjain. The petitioner is engaged in the manufacture of Ceramic Glazed Wall Tiles and Floor Tiles (paving) with factories at Thane,....

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....0 seized 4482 cartons of tiles as excess and also recorded as 29511 cartons as shortage. They have also worked out difference of 16671 cartons as short in production figures between private records and RG-1 Register. Thereafter a show cause notice was issued by the second respondent (Annexure-E to the petitioner). The reply was filed by the petitioner. Thereafter the second respondent passed an or....

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....g so it has committed an illegality, because the right of appeal is a valuable right and payment of the amount assessed as a condition to the maintainability of appeal has to be considered in the light of the merits of the case itself. The petitioner however does not state that financially the petitioner is in such a position that if the stay is not granted the appeal itself shall become infructuo....