1991 (10) TMI 169 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bombay directed the applicants to deposit Rs. 85,70,747.67 towards duty and Rs. 8.50 lacs towards penalty for hearing their appeal. The applicants argued that the show cause notice issued was void and not legally sustainable. The Department failed to issue a fresh notice for adjudication after the order of the Collector (Appeals) was accepted. The Tribunal directed the applicants to keep a balance of Rs. 86.00 lacs in RG 23A for a stay and waiver of recovery of duty and penalty amounts pending appeal.