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1992 (2) TMI 194

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..... . Shri G. Bhushan, SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is stay application filed with reference to the order passed by the Collector of Central Excise (Appeals), New Delhi dated 3-5-1991. 2. Learned counsel stated that in this case they had cleared the goods in question for export under Bond. However, at the Port of Export only a part of consig .....

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..... finally heard and disposed of by the Tribunal. 3. The learned SDR stated that action by the Excise Department has been taken in terms of Rule 14A read with Rule 13 and the Collector has rejected their petition as they have not complied with the conditions of the Notification issued under Rule 13. 4. In response to a question from the Bench, the learned Advocate further stated that the bond which .....

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..... t and the matter is still under consideration of the Tribunal on one hand and on the other the bond taken by the Excise Department was still said to be alive (as per by the learned counsel) there is no cause for requiring either pre-deposit of duty or realisation thereof at this stage. In fact, the Collector himself could have used his discretion and granted extension subject to appropriate condit .....

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