TMI Blog1996 (8) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise, Allahabad Annexure 3 to the writ petition and also made an application for stay and waiver for dispensing with the pre-deposit of duty required to be made by the petitioner. The Tribunal then passed the impugned order dated 26th July, 1996 on the stay/waiver application requiring the petitioner to make deposit within four weeks from the date of the order. 2. The submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of removal is devised for the sake of convenience. It is not as if the levy is at the stage of removal; it is only the collection that is done at the stage of removal. 3. Relying on this authority, the counsel for the petitioner submits that the goods in question are pre-budget stock which are cleared after 1st March, 1996 i.e. after the budget. The goods in question therefore, will not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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