1997 (3) TMI 107

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..... ed by Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, Respondent No.1. 2.The petitioners are engaged in manufacture of pesticidies/insecticides registered under the Central Excise Department. They were served with a show cause notice dated 9-8-1994 alleging that they had cleared the pre-budget stock of pesticides/insecticides without payment of duty during the period 1-3-1994 to .....

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..... l for the petitioners is that the goods were manufactured prior to 1-3-1994 and at that time there was no central excise duty leviable on the same. The goods were sold to various customers after the said date but the tax is on manufacture and not on the sale. 5. An objection has been raised on behalf of learned counsel for respondents that the petitioners have alternative remedy to move an applic .....

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..... ne hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court. Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding thirty days." 6. Fro .....

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