TaxTMI 
TaxTMI 
2014 (1) TMI 1571
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....e writ petitioner was directed to deposit 25% of the duty confirmed. 3. Learned counsel for the writ petitioner vehemently submitted that the issues are squarely covered by the Division Bench judgment of this court in the case of Tata Engineering and Locomotive Company Ltd. & Another v. Union of India, reported in 1988 (35) E.L.T. 617 (Patna), wherein it has been held that the writ petitioner-company itself, who is manufacturing the chassis of the motor vehicles and getting the body built on the chassis from other parties, is not liable to pay the excise duties on the manufactured body of the said vehicle and that duty is required to be paid by the builders of the body. According to the learned counsel for the writ petitioner, again....
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....in by brief order the petitioner-appellant was permitted to prefer appeal without payment of the pre-deposit for preferring appeal. 5. Learned counsel for the Revenue submitted that the authorities have considered the facts of the case in hand and gave detailed reasons for not waiving the complete payment of the duty. It is submitted that even the Hon'ble Supreme Court in the case of Benara Valves Ltd. and Others v. Commissioner of Central Excise and Another, reported in (2006) 13 Supreme Court Cases 347 = 2006 (204) E.L.T. 513 (S.C.) = 2008 (12) S.T.R. 104 (S.C.), which was relied upon by the learned counsel for the petitioner, also clearly indicates that the interim order against the pre-deposit or waiver of the pre-deposit cannot....
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....ciple rests on the dealing between the principal manufacturers i.e. raw material supplier and the job worker. It should be on principal-to-principal basis. In the present case, we find that the Applicant have transferred the chassis to the body builders under a peculiar arrangement, that is, against a trust receipt and the said chassis is being held by the body builders as trustee. Further, under the terms and conditions of the said arrangement against the heading, 'Taxes', it is mentioned that the excise duty paid by the Applicant would be available as Cenvat credit to the body builders; the body builders are required to pay duty on the completely built-up vehicle only after the set-off of Cenvat credit on chassis and the unutilized Cenvat....
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....l authority in the order, which has been impugned in appeal, which is dated 30th November, 2009, wherein the judgment relied upon by the learned counsel for the petitioner has been considered in detail and not only that all the facts have also been considered carefully to find out the nature of transaction between the petitioner and its said body builders on the chassis, which ultimately are being sold by the writ petitioner and also considered one of the cases that is reported in 2007 (218) E.L.T. 266 (CESTAT). The contention of the petitioner is that since the petitioner has established a strong prima facie case rather his case is squarely covered by the various decisions referred to above including the Division Bench Judgment of this Cou....
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....it. The word "undue" adds something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant. 9. In view of the above reasons also and looking into the detail facts of the case with the judgments, which have been relied upon by the learned counsel for the petitioner and considered by the Tribunal while passing a detail reasoned order in contrast to the brief interim order passed by the same Tribunal in S.P.-459-594/2009 in Excise Appeal Nos. 383/2009 and 425/2009 by the order dated 25-3-2011, we do not find any justification to interfere in a matter, where the petitioner itself knowing about the interim order dated 25-3-2011 passed in its own case and did not just choose to rely up....