TMI Blog2012 (4) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... , when prima facie, cannot be termed as an activity falling within the definition of “Manufacture” calling for the incidence of excise duty. Placing of brand name in the cutlery package can at best be termed as information indicating that the catering was done by the appellant - appellant has a prima facie case for waiver of the condition of pre-deposit. We may note that in a similar matter relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item in the factory and pay excise duty thereon at the time of clearance. 2. Briefly stated facts relevant for disposal of the applications are that M/s Sky Gourmet Air Catering Pvt. Ltd. came into existence in June, 2005 at New Delhi. During the period from June 2005 to 3-5-2006, they were engaged in the business of in flight catering services; that they provided meals (veg/non-veg) to be serve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems such as curry, rice, dal, roti, etc. which were required to be heated before serving were also supplied separately in other trolleys; that these items were placed in the meal trays by the cabin crew in the aircraft after heating them and thereafter the trays containing the meals were served to the passengers; that on being asked whether any label, leaflet showing the name of M/s Sky Gourmet A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the food items prepared at their unit. They are not involved any further manufacturing activity in the sky as alleged by Revenue. Thus there is no case for demanding excise duty. 5. Learned AR for the Revenue submits that final tray supplied by the caterer for the purpose of flight catering is served with the brand name, as such, it amounts to manufacture and the assessee is liable to pay excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in stay application E/S/1555/2011 [2012 (278) E.L.T. 538 (Tri. - Del.)]. That even on the principle of parity, the appellant is entitled to waiver of condition of pre-deposit of duty, interest and penalty. Accordingly, we allow the applications. The condition of pre-deposit of duty demand, interest and penalty shall stand waived. Department is retrained from any effect of recovery till disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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