https://www.taxtmi.com/caselaws?id=124005 Blending duty-paid motor spirit with a small quantity of multifunctional additives was held, on a prima facie basis, not to amount to manufacture of a new excisable product. The Tribunal noted that similar blending had already been viewed by other commissioners as non-manufacture and, given the recurring nature of the dispute and the heavy stakes involved, granted unconditional stay of recovery. The pre-deposit directed in the impugned orders was waived until final disposal of the appeals, which were listed for hearing. en-us Fri, 27 Jun 2008 00:00:00 +0530 Mon, 24 Sep 2012 14:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124005 Blending duty-paid motor spirit with a small quantity of multifunctional additives was held, on a prima facie basis, not to amount to manufacture of a new excisable product. The Tribunal noted that similar blending had already been viewed by other commissioners as non-manufacture and, given the recurring nature of the dispute and the heavy stakes involved, granted unconditional stay of recovery. The pre-deposit directed in the impugned orders was waived until final disposal of the appeals, which were listed for hearing. Case-Laws Central Excise Fri, 27 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124005