https://www.taxtmi.com/caselaws?id=88087 In a stay application, the Tribunal granted partial waiver of pre-deposit on the basis of the applicant's financial position and the offer made, while staying recovery of the balance during the appeal subject to compliance. It also indicated that penalty should not be imposed both on a proprietary concern and its proprietor for the same unit, which supported relief against cumulative penalty. The dispute whether conversion of copper rods into copper wires amounted to manufacture was noted, but not finally decided at this stage. en-us Wed, 17 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88087 In a stay application, the Tribunal granted partial waiver of pre-deposit on the basis of the applicant's financial position and the offer made, while staying recovery of the balance during the appeal subject to compliance. It also indicated that penalty should not be imposed both on a proprietary concern and its proprietor for the same unit, which supported relief against cumulative penalty. The dispute whether conversion of copper rods into copper wires amounted to manufacture was noted, but not finally decided at this stage. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88087