https://www.taxtmi.com/caselaws?id=101492 Cutting, slitting and repacking duty-paid jumbo rolls of tissue paper was treated, for interim relief purposes, as not amounting to manufacture because no new commodity with a different name, character, end use or commercial identity emerged. Relying on the earlier Tribunal decision on the same activity, the applicants were found to have a strong prima facie case. They were therefore entitled to waiver of pre-deposit and stay of recovery of duty and penalties pending final disposal. en-us Mon, 25 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 18:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101492 Cutting, slitting and repacking duty-paid jumbo rolls of tissue paper was treated, for interim relief purposes, as not amounting to manufacture because no new commodity with a different name, character, end use or commercial identity emerged. Relying on the earlier Tribunal decision on the same activity, the applicants were found to have a strong prima facie case. They were therefore entitled to waiver of pre-deposit and stay of recovery of duty and penalties pending final disposal. Case-Laws Central Excise Mon, 25 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101492