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TMI Blog2015 (6) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... nue relates to processing carried out. But, in the present case that is absent. By this we do not express any opinion on the determination of liability on the basis of the tariff entry and chapter note at this stage. However, there shall be waiver of pre-deposit during the pendency of the appeal. - Stay granted. - E/S/41138/14, E/40895/2014 - - - Dated:- 3-2-2015 - D N Panda, Member (J) And R P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of Air Liquide North India Pvt. Ltd. Vs. CCE, Jaipur - 2011 (271) ELT 321 (S.C.). 3. Prima facie, perusal of the judgment of the Apex Court throws light that in the case relied by Revenue relates to processing carried out. But, in the present case that is absent. By this we do not express any opinion on the determination of liability on the basis of the tariff entry and chapter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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