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TMI Blog2009 (12) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Shri Virender Choudhary, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. 2. Since common questions of law and facts arise in all four matters, they were heard together and are being disposed of by this common order. 3. Learned Advocate for the appellants placing reliance in the decision in the matter of Hindustan Petroleum Corporat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order need to be stayed and there should be total waiver of the amount demanded under the impugned order till the disposal of the appeal. 4. Learned DRs. on the other hand placing reliance in the decision in the matter of T.N. State Transport Corpn. Ltd. v. Collector of C. Ex., Madurai reported in 2004 (166) E.L.T. 433 (S.C.), Commissioner of Income Tax, Chennai v. Vinbros and Company repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tity of multifunctional additives to make branded MS/HSD does not amount to manufacture and it merely amounts to have blended improved quality and hence sale of the resultant product is merely with a different brand name and, therefore, even taking into consideration the understanding of the Board itself, under Circular No. 83/83/94-CX., dated 13-12-94, it would not amount to manufacture, hence no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matters for early hearing. 7. In the result, therefore, the applications are disposed of, while granting stay to the impugned order and waiving the requirement of deposit in relation to the amount demanded under the impugned orders subject to appellants executing the bond in sum of the amount demanded as the duty under the impugned order within a period of three weeks from today. The appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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