2000 (4) TMI 127

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..... - The applicants filed these Stay applications for waiver of the pre-deposit of duty and penalty. 2. Learned Counsel appearing on behalf of the applicants submits that the issue involved in these appeals is already settled by the Tribunal in the applicants' own case vide Final Order Nos. 129-137/2000-C, dated 10-3-2000 [2000 (118) E.L.T. 468 (T)]. He submits that the Tribunal held that conversion .....

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..... is a manufacturing process within the meaning of Section 2(f) and also on ground that process of packing of blown grade bitumen in drums from straight grade bitumen received in bulk also amounts to manufacture. 7. We find that the issue involved in these appeals is squarely covered by the decision of the Tribunal in the case of Tikitar Industries & Others, Final Order Nos. 129-137/2000-C, dated 1 .....

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