2011 (7) TMI 1163

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....G. Shivadass, Adv. For the Respondent : R.K. Singla, JCDR ORDER S.S. KANG: Heard both sides. Appellant filed these applications for total waiver of pre-deposit of duty of Rs. 12,80,41,204/-. The major demand of Rs. 2,73,49,362/- is confirmed by adding the Design and Engineering charges to the assessable value of the goods manufactured. A demand of Rs. 6,60,06,730/- is confirmed on the ....

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....laced a copy of the communication from the Ministry of Heavy Industries and Public Enterprises to the fact that there is a proposal that the applicant's units are being transferred to BHEL. Applicant relied upon decision of the Hon'ble Supreme Court to submit that in view of the financial hardship, applicant is entitled for total waiver of pre-deposit of duty for hearing of the appeals. ....

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....d. vs. CCE [2008(12) STR 104 (SC)]. 4. We find that in respect of design and engineering activity, applicant has not produced any evidence that the same is at customer's end before the Adjudicating Authority nor before the Commissioner (Appeals) and even in the present appeals has not made such averments. As there is no evidence in support of this claim, we find no merit in this contention.....

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.... the lower authority where waiver is granted on financial hardship. 7. We find that Hon'ble Supreme Court in the case of Benara Valves Ltd. (supra) while interpreting the provisions of Section 35F of the Central Excise Act held that "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 conditi....