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TMI Blog2012 (6) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ajendran, JDR Per: M Veeraiyan (Oral): Heard both sides extensively on the stay petitions. 2. In the case in appeal No.ST/2063/2011, a demand of Rs.14,16,950/- relating to the period April 2006 to June 2008 and in the case in Appeal No.ST/2064/2011, a demand of Service Tax of Rs.17,77,199/- relating to a period July 2008 to November 2009 have been confirmed along with the interest. Penalties al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011-ST dated 26.5.2011 issued in the context of Notification No.13/2003-ST (as amended) wherein it has been clarified that the process of threshing and drying of tobacco leaves and thereafter packing the same may not be a disqualification for availing the exemption. 4. Learned DR, referring to para 17 of the impugned order in appeal No.ST/2063/2011, submits that the processes which qualify for ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant-company. Though for excise purposes, the product after processes may be treated as unmanufactured tobacco, we are prima facie of the opinion that the product should be considered as 'processed tobacco' for the purpose of interpreting Notification No. 13/2003 and therefore they may not be eligible for the exemption. 6. Therefore, we hold that applicant has not made out a prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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