2013 (12) TMI 980

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..... ufacture’ - The applicant has made out a prima facie case for waiver of pre-deposit of entire amount of duty and equal amount of credit and penalty along with interest – Pre-deposits waived till the disposal – Stay granted. - E/510/12 - - - Dated:- 2-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri V. Ravindran, Advocate For the Respondent: Ms. Indira Sisupal, .....

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..... d. AR submits that in the case of UOI Vs Faridabad Iron Steel Traders Association - 2005 (181) A68 (SC), the Hon ble Supreme Court held that such activity does not amount to manufacture . 5. We find that there is no dispute that applicant cleared the goods on payment of duty. Ld. advocate submits that they have also paid some portion of duty from PLA at the end of the year. It is noticed that .....

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