https://www.taxtmi.com/caselaws?id=112441 The Tribunal granted a full waiver of pre-deposit requirements and ordered a stay of recovery pending further hearing in a case involving duty demand and penalties on job work activities classified as 'manufacture' under the Central Excise Act, 1944. The Tribunal emphasized the department's onus to prove 'manufacture,' which was not demonstrated at the prima facie stage, leading to the decision in favor of the appellants. Both parties were given the liberty to apply for an early hearing, with the applications resulting in the grant of the waiver and stay of recovery until further proceedings. en-us Mon, 09 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 10:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112441 The Tribunal granted a full waiver of pre-deposit requirements and ordered a stay of recovery pending further hearing in a case involving duty demand and penalties on job work activities classified as 'manufacture' under the Central Excise Act, 1944. The Tribunal emphasized the department's onus to prove 'manufacture,' which was not demonstrated at the prima facie stage, leading to the decision in favor of the appellants. Both parties were given the liberty to apply for an early hearing, with the applications resulting in the grant of the waiver and stay of recovery until further proceedings. Case-Laws Central Excise Mon, 09 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112441