TaxTMI 
TaxTMI 
2014 (5) TMI 830
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....of pre-deposit pending appeal before the Tribunal. In an application for stay filed by the petitioner, the Tribunal directed that the petitioner should deposit 25% of the duty amount by way of pre-deposit on which condition, there shall be stay against further recovery of duty and penalty. The operative order of the Tribunal which is impugned in the present petition before us reads as under : "As such, taking into account overall facts and circumstances of the case, we direct M/s. Classic Marbles to deposit 25% of the duty amount within a period of 8 (eight) weeks from today and report compliance on 16-8-2011. Subject to deposit as above, pre-deposit of balance amount of duty and entire amount of penalty imposed upon them as also on other ....
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...., no excise duty was payable on cutting and manufacturing of agglomerated marbles. Petitioners placed heavy reliance on the decision of the Apex Court in case Aman Marble Industries Pvt. Ltd. v. Collector of C. Ex., Jaipur reported in 2003 (157) E.L.T. 393 (S.C.). 5. Department, however, was of the opinion that the petitioner had not discharged its full liability of excise duty on the manufacturing activities carried out on the natural marbles. With respect to agglomerated marbles, the case of the Department appears to be that even prior to entries of Chapter dated 1-3-2010, the activities carried on by the petitioner amounting to manufacturing activity and therefore, even prior to entries of Chapter Note of 1-3-2010, in Chapter 68, t....
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....25 that with regard to the natural marbles the activities of cutting and polishing, etc. were deemed to be manufacturing activities. He submitted that job workers who are carrying on such activities for and on behalf of the petitioners are already paying excise duty at the prescribed rate. Counsel submitted that insofar as agglomerated marbles are concerned, prior to Chapter note dated 1-3-2010, in Chapter No. 68, there was no liability to pay any excise duty on different activities being carried on with respect to agglomerated marbles. He submitted that in any case, there was no question of extended period of limitation under Section 11A being applied in the absence of any fraud, collusion, etc. on part of the petitioner with a view to eva....
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....nder Section 80-IA of the Income Tax Act, it was held that marble slabs and blocks go through various stages which would amount to manufacturing and therefore, deduction under Section 80-IA of the Income-tax Act cannot be denied. Counsel submitted that Apex Court in case of Arihant Tiles & Marbles (P) Ltd. (supra) explained its previous decision in case of Aman Marbles. 11. Having heard the learned counsel for the parties and having perused the orders on record. At the outset, we may note that for waiver of pre-deposit either in part or in entirety, the Courts have looked into the question of undue hardship by examining the financial capacity of the manufacturer as well as whether there is a strong prima facie case made out or not. Th....
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....uld derive from compliance with it. 14. The word "undue" adds something more than just hardship. It means an excessive hardship or a hardship greater than the circumstances warrant. 15. The other aspect relates to imposition of condition to safeguard the interest of Revenue. This is an aspect which the Tribunal has to bring into focus. It is for the Tribunal to impose such conditions as are deemed proper to safeguard the interest of Revenue. Therefore, the Tribunal while dealing with the application has to consider materials to be placed by the assessee relating to undue hardship and also to stipulate condition as required to safeguard the interest of Revenue." 12. Insofar as the present case is concerned, the adjudicating....
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.... in case of Aman Marbles pertained only to natural marble and that therefore Chapter Note added to Chapter 68 on 1-3-2010, is only clarificatory in nature and would apply to period prior to that date also. Petitioner contends that any liability to pay duty would arise only after 1-3-2010,. These issues are required to be decided by the Tribunal. 14. Simultaneously, we also note that before the Tribunal, petitioner has not been able to show any case of financia1 hardship as to waive the entire pre-deposit requirement. Tribunal otherwise also noted that financial condition of the petitioner cannot be stated to be such as would permit waiver of the entire pre-deposit unconditionally. Before us, also no submissions were made on behalf of ....