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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 ..... y subject to condition of execution of bond in relation to duty amount, as directed by Bombay High court in similar matter. Interest and penalty waived till disposal of appeal. matter fixed for early hearing as demand relating to crore of rupees. - 1838-1839 and 2023-2024/2008 - 1399-1402/2009-EX(PB), - Dated:- 14-12-2009 - Justice R.M.S. Khandeparkar, President and Shri Rakesh Kumar, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the decision in the matter of Chowgule Co. Private Limited and Another v. Union of India Others reported in AIR 1981 SC 1014 submitted that mere adding branded motor spirit with multifunctional additives does not lead to manufacture merely because the resultant product is called as power or speed or turbojet. These aspects according to the learned Advocate being totally ignored by the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aspects of the matter has rightly arrived at the finding that the process involved in the matter amounts to manufacture and resultant product is a totally new product that distinct the uses thereof and, therefore, no fault can be find with the impugned order and hence, there is no case for stay. 5. Undisputedly, the Tribunal in HPCL case reported in 2009 (234) E.L.T. 648 (Tri.-Del.) has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition No. 7478/09. The appellants therefore would be required to execute a bond within three weeks in relation to the amount of duty demanded under the impugned orders. As far as the interest amount and penalty is concerned, the same shall stand waived till the disposal of the appeals. 6. Considering the fact that duty demand relates to crores of rupees and an important point of law having b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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