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TMI Blog2001 (9) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 contract; that as per the terms of the rate contract the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 learned Advocate referred to Paragraph 8 of the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Prabhat Zarda Factory case has held that the decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice are in the name of buyers and as per Prabhat Zarda Factory place of removal and place of taking delivery of the goods may be different. 4. We have considered the submissions of both the sides. We are of the view that the Appellants have made out a strong prima facie case in their favour and as such we stay the recovery of the entire amount of duty and penalty during the pendency of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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