1994 (8) TMI 164 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Osio Electronics, Noida, against the order of the Collector of Central Excise. The appellants, a SSI unit, assemble Radio Cassette Recorders and Audio Tape Recorders from imported parts with the brand name 'Sharp'. The Tribunal granted stay on duty payment based on earlier decisions and undue hardship faced by the appellants. No recovery proceedings to be pursued during the appeal.