2005 (12) TMI 419

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..... nt. [Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, the appellants are required to pre-deposit Rs. 65,47,601/- and penalty of Rs. 72,47,601/-. The appellants are carrying on the process of cutting and guniting on the duty paid steel pipes purchased from the market. The Revenue wants this activity to be treated as a process of manufacture and have conf .....

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..... hat process also. He submits that on both these issues, he has got a strong prima facie case and the appeal is required to be allowed by granting full wavier of pre-deposit. 2. The learned SDR opposes the prayer of the Counsel and points out that this process is a process of manufacture that brings into existence new goods, hence duty is required to be paid. He also submits that both the authori .....

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..... t this stage is clearly distinguishable. As appellants have made out a strong case, there is a clear chance of their succeeding in the appeal. Therefore, the Stay Application is allowed by granting full wavier of pre-deposit and staying its recovery till the disposal of the appeal. As the amounts involved are more, the appeal is required to heard out of turn. Matter to come up for hearing on 30th .....

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