- (1.) Heard learned counsel for the parties.
(2.) This writ petition has been preferred by the writ petitioner - M/s Tata Motors Limited as its application for waiver of pre-deposit of duty of Rs.21, 27,34,334/- and equivalent penalty amount has been rejected, however not in toto but the writ petitioner was directed to deposit 25 % of the duty confirmed.
(3.) Learned counsel for the writ petitioner vehemently submitted that the issues are squarely covered by the Division Bench Judgment of this court in the case of Tata Engineering and Locomotive Company Ltd. & another Vrs. Union of India, 1988 35 ELT 617, Patna, wherein it has been held that the writ petitioner- company itself, who is manufacturing the chassis of the motor vehicles and getting the body built on the chassis from other parties, is not liable to pay the excise duties on the manufactured body of the said vehicle and that duty is required to be paid by the builders of the body. According to the learned counsel for the writ petitioner, against the said judgment S.L.P. was preferred and that was dismissed by the Hon'ble Supreme Court. Learned counsel for the writ petitioner also relied upon the Division Bench Judgment of the Rajasthan High Court, Jaipur Bench, delivered in Civil Writ Petition No. 7335 of 2006 in the case of M/s Bharti Hexacom Ltd. Vrs. Union of India and others, wherein it has been observed that in what circumstances there should not be insistence of pre statutory deposit for preferring appeal. Learned counsel for the petitioner also drew our attention to various cases referred in the said judgment.;