2014 (1) TMI 218

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..... ustan Biri Mfg.Co.[2007 (3) TMI 106 - CESTAT, KOLKATA] – the process of packing with aid of power could not result into ‘manufacture’ of Biris with the aid of power - The implication of the amendment would be considered at the time of disposal of the Appeal - the applicant are able to make out a prima facie case for total waiver of pre-deposit of duty – Duty waived and recovery stayed till the di .....

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..... factured with the aid of power. In this connection he has referred to the judgement of this Tribunal in the case of CCE, Bolpur vs. Hindusthan Biri Mfg.Co. vide Order No.A-518/KOL/07 dated 28.03.2007 and CCE, Siliguri vs. Jalco Enterprises vide Order No.A-156/KOL/08 dated 23.01.2008. 3. The Ld.A.R. reiterated the findings of the Ld. Commissioner(Appeals). He submitted that the judgements would n .....

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..... nted blastic sheets with the aid of power. This Tribunal in the cases of CCE, Bolpur vs. Hindusthan Biri Mfg.Co. and CCE, Siliguri vs. Jalco Enterprises (supra) has held that the process of packing with aid of power could not result into manufacture of Biris with the aid of power. The implication of the amendment would be considered at the time of disposal of the Appeal. In these circumstances, .....

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