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2014 (8) TMI 480 - CESTAT CHENNAIBottling the LPG in cylinders - Business Auxiliary Service - Held that:- In the case of Batra Brothers reported in [2006 (9) TMI 93 - COMMISSIONER OF CUSTOMS AND C. EX] and Bharat Petroleum Corporation Ltd. reported in [2008 (8) TMI 776 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-II], the Commissioner (Appeals) observed that bottling the LPG in cylinders comes under ‘Packaging Service’ and in this case, the adjudicating authority has brought it under the category of Business Auxiliary Service as the activity undertaken by the applicants is ancillary to the sale and marketing of the product. Prima facie, we do not find the activity undertaken by the applicants falls under Business Auxiliary Service as alleged against the applicants, therefore, applicants had made out a case for 100% waiver of pre-deposit. Accordingly, we waive the entire amount of duty, interest and penalty and stay recovery thereof pending the appeal - Stay granted.
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