https://www.taxtmi.com/caselaws?id=88619 Conversion of LLDPE granules into powder was treated as manufacture under Chapter 39, and the stay application was considered in that context. The Tribunal found no prima facie violation of natural justice because a reply had been filed to the show cause notice and the Chairman had appeared and been heard before the Commissioner. The margin of profit issue was left for final hearing. Taking account of the overall facts, including the availability of Modvat credit, the Tribunal granted only partial waiver of pre-deposit and required deposit of duty as a condition for stay of recovery. en-us Wed, 01 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88619 Conversion of LLDPE granules into powder was treated as manufacture under Chapter 39, and the stay application was considered in that context. The Tribunal found no prima facie violation of natural justice because a reply had been filed to the show cause notice and the Chairman had appeared and been heard before the Commissioner. The margin of profit issue was left for final hearing. Taking account of the overall facts, including the availability of Modvat credit, the Tribunal granted only partial waiver of pre-deposit and required deposit of duty as a condition for stay of recovery. Case-Laws Central Excise Wed, 01 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88619