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2014 (12) TMI 1027 - AT - Central ExciseWaiver of pre deposit - Manufacturing activity - activity of cutting fabrics, cutting quilts manufactured of the fabrics - Held that:- Activity of cutting fabrics and wadding according to the sizes required cannot be said to amounting to manufacture since activity does not result in any new product with distinct name, character and use. The fabrics and wadding so cut are sent to job worker who manufactures quilts and after the quilt is received, the appellants undertake inspection, packing and sale. Inspection, packing and sale of quilt cannot be considered as manufacture. Further as submitted by the appellants, they do not have even any machinery for manufacturing quilt fabrics at all. Prima facie, we find that the appellant has a case in their favour, Therefore, in our opinion, the matter can be heard without insisting on any redeposit. However, in view of the fact that Commissioner has rejected the appeal after asking them to pay the entire amount of duty along with penalty which in our opinion was not required, we are constrained to remand the matter to the learned Commissioner - Matter remanded back - Decided in favour of assessee.
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