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2013 (10) TMI 193 - CESTAT AHMEDABADActivity Manufacture OR Not - Waiver of Pre-deposit – The main appellant is carrying out the processes of packing, repacking, relabeling etc. of the battery operated bikes at their premises which according to Revenue amounts to manufacture as per the amended definition of manufacturer given in Section 2 (f) (iii) of the Central Excise Act, 1944 - Held that:- From the classification of vehicles made in the IDRA, 1951, it is clear that all the vehicles used for transportation like Motor Cycle, Scooters and Bikes are considered as Automobiles - A Bicycle, Fork lift truck, Tractors etc. will not be automobile - A battery operated bike will be a self-performed vehicle like a scooter or a Motorcycle meant for transportation of goods/ humans will, prima facie, be a category of automobiles - Appellants have, therefore, not made out a prima facie case for full waiver of pre-deposit of confirmed dues and penalties and are required to be put to certain conditions - Partial stay granted.
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