1990 (10) TMI 191 - AT - Central Excise

Summary

The stay application was rejected by the Appellate Tribunal CEGAT, Delhi. The appellants failed to maintain statutory records and follow prescribed procedures. They did not inform the excise department about returning defective goods or their destruction. The Department had a strong prima facie case, and no financial hardship was pleaded. The appellants were ordered to deposit the duty amount within one month, with further action if not complied by a specified date.