https://www.taxtmi.com/caselaws?id=77343 Blending motor spirit and HSD with multifunctional additives to produce branded MS/HSD was treated as not amounting to manufacture on the Tribunal's earlier view, supported by a Board circular and interim orders in similar High Court matters. On that basis, the Tribunal found a prima facie case for stay and waiver of pre-deposit in respect of duty, interest and penalty pending appeal. Interim protection was granted subject to execution of a bond for the duty amount, with interest and penalty waived till disposal of the appeals and an expedited hearing directed. en-us Mon, 14 Dec 2009 00:00:00 +0530 Wed, 08 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77343 Blending motor spirit and HSD with multifunctional additives to produce branded MS/HSD was treated as not amounting to manufacture on the Tribunal's earlier view, supported by a Board circular and interim orders in similar High Court matters. On that basis, the Tribunal found a prima facie case for stay and waiver of pre-deposit in respect of duty, interest and penalty pending appeal. Interim protection was granted subject to execution of a bond for the duty amount, with interest and penalty waived till disposal of the appeals and an expedited hearing directed. Case-Laws Central Excise Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77343