2012 (12) TMI 676

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....Respondent P.G. Chacko, Judicial Member 1. This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of Rs.17,25,662/- demanded from them as duty of Excise on finished motor vehicles for the period from April 2006 to March 2007. The appellant was engaged in the activity of building bodies on the chassis supplied by M/s TATA Motors L....

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....ch demand should have been raised on the chassis suppliers. The learned Deputy Commissioner (AR) has not produced any adjudication order of the Central Excise authorities at Jamshedpur to prove that undervaluation was found on the part of TML. 2. After considering the submissions, we have found prima facie case for the appellant inasmuch as the question whether the chassis received by the appel....