9911796707
TMI Blog2014 (9) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... consultant drew the attention of the Bench to Notification No. 59/95-C.E., dated 18-5-1995 wherein waste, scrap arising out during 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 origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant submits that the applicant is a dealer. They undertook the process of cutting/slitting, etc., for converting jumbo rolls to baby rolls or sheets of steel. There is no dispute that the process undertaken by the applicant would not amount to manufacture . 3. The learned Advocate drew the attention of the Bench to the Board s Circular No. 811/8/2005-CX, dated 2-3-2005. The demand was rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the original authority is more appropriate in the present case and therefore applicant made out prima facie case for waiver of entire amount of duty along with interest and penalty. Accordingly, we grant waiver of pre-deposit of entire amount of duty along with interest and penalty and stay its recovery during pendency of the appeal. The stay application is allowed. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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