1994 (9) TMI 173

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..... S.K. Bhatnagar, Vice President]. This is a stay application filed by the appellants with reference to the order of Collector of Central Excise, Baroda dated 23-2-1991. 2. The Stay Application was disposed of by this Tribunal vide Order No. 143/93-C rejecting their request for pre-deposit of the disputed amount. 3. A miscellaneous application for modification of this order was also reject .....

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..... stated that he would like to be heard. 6. In the above circumstances, Ld. Counsel was allowed to make his submissions during which he recapitulated the submissions made by him before the Hon ble Delhi High Court and reproduced in the High Court s order emphasising that the appellants had declared full facts and complied with the basic requirement of Chapter X procedures as far as practicable an .....

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..... 10. It was also his submission that it was not sufficient to merely to submit a flow chart or other manufacturing process to higher authorities, but it was necessary to indicate the specific quantity of gas which was entitled for exemption and to follow the prescribed procedure accordingly. The wording of notification 175/85 are significant in this case and the quantity used for captive consumptio .....

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