2001 (7) TMI 459

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..... Joglekar, Member (T)]. On hearing both the sides on the stay application, we find that the issue stands decided. Hence, we take up the case for final disposal on granting the prayer for waiver of pre-deposit of duty of Rs. 3,18,427/-. The Commissioner (Appeals) in the impugned order held that the process of crushing, grinding and sieving of Soap Stone amounted to manufacture in terms of Sec .....

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..... have also seen the Supreme Court judgment in the case reported in 2000 (115) E.L.T. 279 wherein the Supreme Court upheld the belief of the High Court of Madhya Pradesh that such activity did not amount to manufacture. Although the judgments apparently relate to sales tax, the applicability of the ratio cannot be disputed in view of the similarity in the definitions. 3. We thus find that the cas .....

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