2014 (1) TMI 355

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..... we find it proper to grant waiver of pre-deposit of dues arising from the impugned order, for admission of appeal. It is ordered accordingly and there shall be stay on collection on such dues during the pendency of the appeal - Stay granted. - ST/406/2011 - Stay Order No. ST/S/724/2012-Cus.(PB) - Dated:- 13-6-2012 - Ms. Archana Wadhwa, Member (J) and Shri Mathew John, Member (T) Shri Mayank .....

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..... cture and confirmed the demand, for payments received for doing such process. 2. The Counsel for the appellant submits that pasteurisation is a process which makes the product, namely, milk, marketable to the consumer and such processes are specifically defined to be manufacture by Chapter Note 6 in Chapter 4. 3. According to ld. AR for Revenue, chilling milk is not a process of manufacture an .....

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