2014 (5) TMI 248

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....cates, for the Appellant. Shri Jeevan J. Neralgi, Advocate, for the Respondent. ORDER This is an appeal by the assessee under Section 35G of the Central Excise Act, 1944, (for short 'the Act') in respect of an order passed by the Tribunal on an application made by the assessee under Section 35F of the Act seeking for waiver of pre-deposit amount, which was the subject matter of the appeal....

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....d also directed the respondent to file objections, if any. The respondent-the Commissioner of Central Excise has filed an application for vacating the interim order along with an affidavit sworn to by Mr. Shrawan Kumar, Addl. Commissioner, Central Excise. 6. Respondent has sought for vacating the interim order passed in terms of the provisions of Section 35F of the Act, it is mandatory for....

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...., no interference is called for and the interim order of stay should be vacated and the appeal dismissed, etc. 7. On the other hand, appearing on behalf of the appellant, Mr. G. Shivadass, learned counsel appearing for the appellant has raised two contentions. It is firstly urged that the appellant is an independent manufacturer and not a job worker and therefore, Rule 10A of the [Rules] w....

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....d in the Statute w.e.f. 2007 onwards. Insofar as point relating to the assessee is concerned, as to whether the assessee is the principal-manufacturer by itself or manufacturer on behalf of someone else. Ongoing into the merits of the matter and on a perusal of the order of the Tribunal does show that the Tribunal had taken this aspect into consideration and also examined the financial position of....