( 1 ) THE challenge in this writ petition is to the order passed by the Customs, Excise and ld (Control) Appellate Tribunal who have directed that on the petitioner depositing a sum of Rs. 8 Lakhs there will be stay of realisation of pre-deposit of the duty amounting to Rs. 23,17,959. 24 and penalty of Rs. 7 Lakhs, and have further directed that the appeal would be heard on the payment of the said amount of Rs. 8 Lakhs.

( 2 ) BRIEFLY slated the facts are that the petitioner is a manufacturer of motor vehicles. The petitioner manufactures and supplies chassis to the body builders. These chassis are supplied after the excise duty has been paid and clearance obtained from the department. The body builder manufactures complete bus by fabricating the body on the chassis and, after paying a duty of Rs. 8,400. 00 , returns the bus to the petitioner. The petitioner carries out inspection of the said bus and thereafter the same is sold to various customers.

( 3 ) THE excise authorities, apart from recovering duty on the chassis manufactured by the petitioner and a fixed duty on the bus manfactured by the body builder, also demanded a duty of Rs. 8,400. 00 from the petitione