1993 (9) TMI 214

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..... Both the stay application and the appeal involve in consideration of the same issue, which fall within a short compass and hence the appeal itself was taken up for disposal. 2. The appeal is against the Order-in-Original No. V-Adj. (Ch. 30)15-43/92/3426, dated 2-6-1993 of Collector of Central Excise, Bombay-II. 3. Facts of the case are that the appellants filed two classification lists No. .....

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..... e same, penal proceedings were initiated by the Collector on the ground that they have cleared the goods without approval of the classification list, availing exemption and hence notwithstanding the fact that they have paid the differential duty, they are liable to penalty and hence imposed a penalty of Rs. 25,000/-. The present appeal is against the aforesaid imposition of penalty. 5. After hea .....

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