2012 (10) TMI 909

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..... Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is to dispense with condition of pre-deposit of duty of Rs. 54,391/- confirmed against the applicant in respect of floor sweepings and defective cakes, which emerge during the process of manufacturing of their final products i.e. biscuits and cakes. 2. Though we find that there are also earlier decision .....

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..... t being manufactured by the appellant and emerged during the manufacturing of final products. As such, these not are covered by Section 2(d). He also submits that there is no tariff heading in the Central Excise Tariff covering floor sweepings and defective cakes. We prima facie agree with the contention of the learned Advocate. Accordingly we dispense with the condition of pre-deposit of duty and .....

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