2014 (9) TMI 710

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..... V. Prasad, JC (AR), for the Respondent. ORDER The applicant filed this application for waiver of pre-deposit of duty of Rs. 34,46,311/- along with interest and penalty for the period February to December, 2008. 2. Ld. Counsel on behalf of the applicant submits that the applicant is a dealer. They undertook the process of cutting/slitting, etc., for converting jumbo rolls to baby rolls or s .....

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..... g the process of manufacture of excisable goods would be exempted from payment of duty. However, this notification is in different context in so far as in the present case, the process would not amount to "manufacture". We find that prima facie the decision of the original authority is more appropriate in the present case and therefore applicant made out prima facie case for waiver of entire amoun .....

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