1990 (10) TMI 191

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..... . Bhatnagar, Member (T)]. This is a stay application filed with reference to the order of the Additional Collector, Jaipur, No. 25/90 dated 30-4-1990. 2. Learned Representative for the applicants stated that in this case Tractor Engine parts were received by them under Chapter-X Procedure but the same were found defective; hence, they were either returned to the original manufacturer or de .....

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..... eference to the records submitted to him. 9. In response to a query from the Bench, the learned Representative admitted that they had not given any intimation to the Central Excise Officer(s) either of return the defective pieces or of the destruction thereof. But he stated that no malafides were involved and private records were duly maintained. 10. He also stated that in the circumstances a .....

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..... ded any financial hardship. As such there was no cause for grant of stay. 13. We observe that the learned S.D.R s contentions have strong force. 14. The applicants have admitted that they have not maintained statutory records and they have not followed the prescribed procedure. They have not even cared to intimate the excise department. Under these circumstances, it is the Department and not t .....

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