1996 (8) TMI 118

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....ed an appeal against the impugned order passed by the Collector (Appeals) Customs & Central Excise, Allahabad Annexure 3 to the writ petition and also made an application for stay and waiver for dispensing with the pre-deposit of duty required to be made by the petitioner. The Tribunal then passed the impugned order dated 26th July, 1996 on the stay/waiver application requiring the petitioner to m....

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....d goods, says the Supreme Court. It is further held that idea of collection at the stage of removal is devised for the sake of convenience. It is not as if the levy is at the stage of removal; it is only the collection that is done at the stage of removal. 3. Relying on this authority, the counsel for the petitioner submits that the goods in question are pre-budget stock which are cleared after....