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2013 (6) TMI 215 - AT - Central ExcisePolyester Filament Tow/Polyester Staple Fibre from Waste PET Bottles - whether the process adopted by the appellant amounts to manufacture or not? - Stay petition - the applicant was clearing the goods without payment of duty in terms of decision in the case of GPL Polyfils Ltd. (2005 (1) TMI 375 - CESTAT, NEW DELHI) which held that no manufacture was involved - Held that:- The period prior to the amendment in law i.e. prior to June, 2010 would be covered by the decision in the case of GPL [supra] as such, at the most, the appellant would be under duty liability for the period subsequent to June, 2010. The appellant have already deposited an amount of Rs.11.20 crores, as is clear from the said letter dated 5.4.2013 of the Asstt. Commissioner & as submitted that even for the subsequent period, the efforts are being made at the association level, for the issuance of Section 11 C-notifications also confirmed by another Advocate, Shri Prabhat Kumar submits that on behalf of the association, he is pursuing the matter before the Ministry for the issuance of Section 11 C notification though he fairly admits that no survey stands floated by the Ministry Thus it is deemed fit to dispense with the condition of pre-deposit of balance amount of duties and entire amount of penalties and stay the recovery of the same during the pendency of the appeals.
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