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2013 (12) TMI 673 - CESTAT CHENNAIProcess amounts to manufacture or not u/s 2(f) of the Central Excise Act, 1944 - Regeneration of platinum catalyst from spent catalyst and conversion of platinum into colloidal platinum – Waiver of Pre-deposit – Held that:- It is evident from the orders that the applicant manufactured the goods and therefore duty liability is on them - the applicants have not made a prima facie case for waiver of entire amount of duty, interest and penalties - the applicant has already deposited a sum of Rs.3,78,212.98 - the applicant is directed to deposit a further sum of Rupees three lakhs as pre-deposit – upon such submission rest of the amount to be waived till the disposal – Partial stay granted.
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