1988 (7) TMI 172

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..... . [Order per : K.L. Rekhi, Member (T)]. - The Appellants are required to deposit Central Excise duty of Rs. 2,75,459.52 and penalty of Rs. 20.000/-. The period covered by the demand is 1981-82 and 1982-83. The show cause notice was issued some 3 years later, on 6-2-1986, by the Superintendent of Central Excise. The show cause notice was under Section 11 -A of the Central Excises Salt Act .....

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..... e appellants have a prima facie point in their favour on the legal ground. 2. Accordingly, we allow the Stay Application and order waiver of the condition of pre-deposit as well as stay of recovery of the demand for duty as well as penalty till the disposal of the appeal. 3. We also allow the 2 Miscellaneous Applications in which a prayer was made by the appellants for adding the aforesaid leg .....

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