1988 (6) TMI 204 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay found in favor of the applicants, granting them an unconditional stay on pre-deposit and recovery. The Tribunal criticized the Collector (Appeals) for not accepting judgments of the Bombay High Court in the case. The Tribunal emphasized that unless the judgments are stayed by a superior court, they are binding on all authorities.