2002 (8) TMI 481

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..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Application by Nestle India Ltd. is for waiver of deposit of duty of Rs. 51,91,707/- lakhs and penalties totalling Rs. 59,95,707/- imposed on it. The applications by Varindra Sewak, its Manager and M.S.I. Lakdawala, its Vice President, are for waiver of deposit of penalties of Rs. 1 lakh and Rs. 50,000/- respectively. 2.&emsp .....

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..... r 30, prima facie supports the applicant's case. Further, the decision of the Tribunal in Ammonia Supply Company v. CCE - 2001 (131) E.L.T. 626 (Tri.) = 2001 (45) RLT 271 that unless the packing or repacking required in the notes and labelling and relabelling both take place, the activity will not amount to manufacture, will prima facie apply at this stage, although we note the departmental repres .....

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