1992 (7) TMI 154 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard the case of M/s. Samurai Electronics Pvt. Ltd. who filed an appeal against the Additional Collector of Central Excise, Jaipur. The tribunal found that the Revenue authorities were unjustified in recovering the amount of Rs. 46,433/- and penalty of Rs. 5000/- before issuing a show cause notice. The tribunal ordered an early hearing of the appeal on 25-8-1992 since the amount had already been paid by the appellants. The stay application was dismissed as infructuous.