https://www.taxtmi.com/caselaws?id=105338 Conflicting Tribunal rulings on whether making electric transmission poles amounts to manufacture left the legal position unsettled until resolution by a Larger Bench. At the pre-deposit stage, that uncertainty entitled the assessee to the benefit of the doubt, so waiver of deposit pending appeal was justified. The assessee was therefore not required to make the pre-deposit, and the appeal was to proceed without insisting on deposit. en-us Mon, 08 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 13:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105338 Conflicting Tribunal rulings on whether making electric transmission poles amounts to manufacture left the legal position unsettled until resolution by a Larger Bench. At the pre-deposit stage, that uncertainty entitled the assessee to the benefit of the doubt, so waiver of deposit pending appeal was justified. The assessee was therefore not required to make the pre-deposit, and the appeal was to proceed without insisting on deposit. Case-Laws Central Excise Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105338