2012 (7) TMI 827

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cigarettes and sold in the market - Held that:- appellant has a strong prima facie case to justify waiver of condition of pre-deposit. Stay application is allowed and recovery is stayed - Stay granted.
Ajit Bharihoke and Shri Rakesh Kumar, JJ. Shri A.R. Madhav Rao, Advocate, for the Appellant. Shri Amresh Jain, AR (Jt. CDR), for the Respondent. ORDER This is an application seeking waiver of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... obacco Company v. C.C.E., Ghaziabad wherein the Tribunal vide Final Order No. 609/2003-NBC, dated 29-10-2003 [2004 (165) E.L.T. 314 (Tribunal)] allowed the appeal of the appellant against the duty demand confirmed by the Commissioner (Appeals) by taking a view that scrap paper generated during the manufacture of cigarette cannot be said to be result of manufacturing process. Thus, it is contended .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d during the manufacture also stand on the similar footing as bagasse and as such there is no justification for the demand confirmed against them. 4. Shri Amresh Jain, learned Jt. CDR, for the Revenue on the contrary has argued in support of the impugned order and reiterated the line of reason adopted by the Commissioner. Learned AR submits that the demand has been rightly confirmed against the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X