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2014 (3) TMI 1039 - AT - Central ExcisePre-deposit of duty - interest and addition penalty of identical amount stands imposed - invoking the longer period of limitation - whether printing and lamination on plastic film amounts to manufacture? - Held that:- The activity of printing and plastic coating does not amount to manufacture. During the course of arguments, it is asked from the learned D.R. regarding the use of plain poly films rolls. The query was answered that the same can be used as packing material. In this case, as per the learned AR there is no change in the use of goods after printing and lamination. Therefore, the issue whether the activity of printing and lamination amounts to manufacture or not is to be considered at the time of final hearing as there was contrary decisions. I do agree with the contention of the learned Advocate that when there are contrary decisions on the issue, whether the activity of printing/lamination amounts to manufacture or not, relying on the decision of this Tribunal in the case of Maharashtra Seamless stay is to be granted. Therefore, the applicant has made out a case of waiver of pre-deposit but as learned Counsel for the applicant at the time of hearing their stay application before the referral Bench has offered for making further deposit of ₹ 20 lakhs in addition to ₹ 40 lakhs already deposited, therefore, I agree with the view of learned Member (Judicial) directing the applicant to make pre-deposit of ₹ 20 lakhs
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