1990 (10) TMI 202 - AT - Central Excise

Summary

The stay application was filed in reference to an order by the Collector of Central Excise and Customs. The appellants availed benefits under certain notifications, but a new notification raised questions about the need for a fresh declaration. The Collectorate advised that the existing declaration was valid. The Collector passed an order reversing the credit, but the appellants believed they were entitled to it. The Tribunal found that the appellants acted in good faith and stayed the operation of the order pending the appeal.