2001 (9) TMI 142

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.... Agrawal, Member (T)]. - This is an Application, filed by M/s. Frexton Cables (India) for waiver of pre-deposit of Central Excise duty amounting to Rs. 11,74,859/- and penalty of Rs. 4 lakhs, confirmed by the Commissioner (Appeals). 2. Shri J.P. Kaushik, learned Advocate, submitted that the Appellants manufacture and supply wire and cables to Government Department as per D.G.S. & D rate contrac....

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.... to him and he shall have all rights and liability of the consignor. He also referred to Section 108 of the Railways Act which provides that once any compensation for loss or damage of the goods is paid to the consignee who produces the railway receipts no claim shall lie against Railway from the Consignor on the ground that the consignee was not legally entitled to receive compensation. The learn....

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....01, and as such for 8 months they have not carried out any manufacturing activity and any deposit will cause them undue hardship. 3. Opposing the prayer Shri P.K. Jain, learned SDR, submitted that the facts prevailing in the present matter are identical to the facts in the case of Escorts JCB Ltd. v. C.C.E., New Delhi, 2000 (118) E.L.T. 650 (T) = 1999 (35) RLT 9; that the Larger Bench in Prabha....