Assembly of bought-out items and brand marketing prompted unconditional stay and full waiver of pre-deposit in appeals.

Assembly of bought-out items, packing and marketing under a brand name was considered on an interim basis for waiver of pre-deposit and stay of recovery in the pending appeals. The Tribunal noted that the process and facts were substantially similar to an earlier order in the applicants' own case, and treated the Revenue's objections as matters of detail suitable for final hearing. On that basis, it granted unconditional stay and full waiver of duty, penalty and interest demanded under the impugned orders, pending disposal of the appeals.

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Issues: Whether the applicants were entitled to unconditional waiver of pre-deposit and stay of recovery in appeals concerning the question whether the activity of assembling bought-out items, packing them, and marketing them under the brand name amounted to manufacture.

Analysis: The process involved was found to be the same and the facts were substantially similar to those considered in an earlier order of the Tribunal in the applicants' own case. The points urged by the Revenue were treated as matters of detail and as issues that could be examined only at the stage of final hearing. In these circumstances, and following the earlier coordinate bench order, the Tribunal found it appropriate to grant complete waiver of duty, penalty, and interest demanded under the impugned orders.

Conclusion: The applicants were entitled to unconditional stay and full waiver of pre-deposit pending disposal of the appeals.

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