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2013 (4) TMI 106 - AT - Central ExciseManufacture – Criteria - Waiver of pre-deposit - Demand of duty/interest /penalty - process of printing and slitting of cork tipping paper on job work basis from large jumbo roll of the base paper - amounts to manufacture or not - Held that – Relying on the judgement of Apex Court in C.C.E., New Delhi-I v. S.R. Tissues Pvt. Ltd. reported in [2005 (8) TMI 111 - SUPREME COURT OF INDIA] and in Tribunal in its own decision in same matter RGL Convertor v. C.C.E., New Delhi – [2003 (3) TMI 157 - CEGAT, NEW DELHI]. Based on this tribunal accordingly, dispense with the condition of pre-deposit of duty demand, interest and penalty for hearing of appeal and stay the recovery thereof. Stay application is disposed of.
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