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TMI Blog2012 (4) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... stion. In these circumstances, the applicants have a strong case in their favour. Therefore, pre-deposit of the duty, interest and penalty is waived and recovery thereof stayed during the pendency of the appeal - Stay granted. - E/863/2011 - Stay Order No. S/1093/2012-WZB/C-II(EB) - Dated:- 25-4-2012 - Shri S.S. Kang and Sahab Singh, JJ. Shri Gajendra Jain, Advocate, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention is that the process does not amount to manufacture. It is also submitted that there is no evidence in support of the finding of the marketability of the goods. The adjudicating authority in the impugned order simply held that the goods are marketable as the same has 10-12 days shelf life. No market enquiry was conducted to find out as to whether the goods in question are capable of bein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity undertaken by the applicants amount to manufacture. The contention of the Revenue is that the goods in question can be used within 10-12 days and hence the goods are capable of being bought and sold. 6. We find that there is no evidence on record to show that the goods in question are capable of being bought and sold in the market. Even no market enquiry was conducted in reference to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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