CHINTA BEEDI CO Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) SINCE we propose to dispose of the appeal itself today with the consent of the parties on a short question of law, we grant waiver of pre-deposit of duty and penalty pending disposal of the appeal today.

(2.) The appeal is directed against the order of the Collector of Central Excise, Cochin, dated 9-11-1987 levying duty and penalty against the appellant.

(3.) HEARD Shri Vadivelu, the learned D.R.