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2014 (5) TMI 248 - HC - Central ExciseWaiver of pre-deposit - tribunal granted stay of 2/3rd amount - valuation - job work - Held that:- 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 the assessee and on the other hand, had found there is no financial hardship, which had been pleaded by the assessee. - Order of tribunal sustained - amount to be deposited as per stay order - decided against the assessee.
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