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TMI Blog2011 (2) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... cie case has not been considered by the Tribunal while deciding the application for waiver of the appellant - But, considering the fact that the appeal which was dismissed by the Commissioner (Appeals) along with the appeal of the Assessee has been allowed by the Tribunal, it would be appropriate that the Assessee may be required to furnish the bank guarantee of the impugned amount in the appeal - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions. However, the adjudicating officer decided the same against him on 31-3-2007. The Assessee filed an appeal before the Commissioner (Appeals). It was consolidated with the appeal of one Oriental Trimex Limited. Both the appeals were dismissed on 14-12-2007. 4. The Assessee filed second appeal before Customs, Excise & Service Tax Appellate Tribunal (the Tribunal). In this appeal, an appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture and no excise duty was leviable; • It became manufacturing activity after note 6 was inserted in Chapter 25 of the Central Excise Tarrif Act w.e.f. 1-3-2006; • The appeal of the Oriental Trimex Limited was dismissed along with the appeal of the Assessee by the Commissioner (Appeals). It was allowed by the Tribunal by its judgment reported in 2010 (249) E.L.T. 259 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the opinion that the appellant has strong prima facie case, it should dispense with the pre-deposit condition all together. 8. In the case on hand, we are of the opinion that the strong prima facie case in favour of the Assessee has been made out in view of the Aman and the Trimex case. 9. We have perused the impugned order. There is no denial of the fact that the prima facie case ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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