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TMI Blog2013 (4) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... judgement of Apex Court in C.C.E., New Delhi-I v. S.R. Tissues Pvt. Ltd. reported in [2005 (8) TMI 111 - SUPREME COURT OF INDIA] and in Tribunal in its own decision in same matter RGL Convertor v. C.C.E., New Delhi – [2003 (3) TMI 157 - CEGAT, NEW DELHI]. Based on this tribunal accordingly, dispense with the condition of pre-deposit of duty demand, interest and penalty for hearing of appeal and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the appeal, the appellant has moved instant application under Section 35F of the Central Excise Act seeking waiver of condition of pre-deposit of duty demand, interest and penalty for hearing of appeal. 2. The issue for consideration for the purpose of stay application is whether or not the process of printing and slitting of cork tipping paper on job work basis from large jumbo roll of the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id judgment, the issue before the Tribunal is no more res integra. As such the impugned order is liable to be set aside and this is a fit case for dispensing with the condition of pre-deposit. 3. Shri R.K. Verma, ld. AR for the Revenue on the contrary has argued in support of the impugned order. He has contended that the process of slitting and printing carried out for the purpose to produce PCT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itting of cork tipping of cigarette paper from a large jumbo pack of base paper does not amount to manufacture. The Department has failed to show any additional or new material which may suggest that the process in question amounts to manufacture. Merely because there is a change in Tariff Entry after the final order passed by the Tribunal the process which was not manufacturing process would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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