https://www.taxtmi.com/caselaws?id=100626 Pending appeal, waiver of pre-deposit and stay of recovery were granted because the Tribunal found a prima facie case on the manufacture issue arising from roasting, salting, flavouring and packing cashew nuts. It noted that earlier authority on excise manufacture had applied the same test-whether a commercially different commodity emerges-and supported the appellant's challenge. The departmental decision relied on was distinguished as dealing with tariff classification only, not the manufacture question. On that basis, the duty and penalties were stayed and the appeal was listed for out-of-turn hearing. en-us Thu, 23 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100626 Pending appeal, waiver of pre-deposit and stay of recovery were granted because the Tribunal found a prima facie case on the manufacture issue arising from roasting, salting, flavouring and packing cashew nuts. It noted that earlier authority on excise manufacture had applied the same test-whether a commercially different commodity emerges-and supported the appellant's challenge. The departmental decision relied on was distinguished as dealing with tariff classification only, not the manufacture question. On that basis, the duty and penalties were stayed and the appeal was listed for out-of-turn hearing. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100626