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TMI Blog2011 (2) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. - The facts : The M/s. Marble Art (the Assessee) imports the marble blocks. They are cut into marble slabs and after polishing sold in the market. 2. A notice was given to it by the Excise Department (the Department) under the Excise Act, 1944 (the Act) for the period from November, 2005 to January, 2006 for payment of excise duty treating the Assessee as a "manufacturer" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment in this appeal, the following substantial question of law is involved. 'Whether the application for waiver of pre-deposit could be rejected without considering the prima facie case.' The Decision 6. The counsel for the appellant submitted that : * In view of the Aman Marble Industries Pvt. Ltd. v. CCE - 2003 (157) E.L.T. 393 (S.C.) (the Aman case), the cutting and polishing of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various decisions of the Supreme Court has held that : * The Court should consider 'undue hardship' which may be caused by dismissing the stay application. * The phrase 'undue hardship' would cover a case where the appellant's case has a strong prima facie case. * The phrase also covers connotation where there is arguable case in the appeal. * If the appellate authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the Assessee has been allowed by the Tribunal, it would be appropriate that the Assessee may be required to furnish the bank guarantee of the impugned amount in the appeal. This may be done before 1st April, 2011. In case, the appellant furnishes the bank guarantee of the impugned amount, then the appeal may be heard and decided on merits in accordance with law. 11. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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