https://www.taxtmi.com/caselaws?id=126096 The Tribunal ruled in favor of the appellant, allowing the stay petitions unconditionally. The Commissioner's order confirming duty demand and imposing penalties lacked positive evidence of the pleating process constituting manufacturing or any steps taken by the appellant for permanent pleating. As the appellant consistently claimed the pleating was temporary, and with no contrary evidence presented, the Tribunal found in favor of the appellant on all issues, leading to the unconditional allowance of the stay petitions. en-us Fri, 20 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 12:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126096 The Tribunal ruled in favor of the appellant, allowing the stay petitions unconditionally. The Commissioner's order confirming duty demand and imposing penalties lacked positive evidence of the pleating process constituting manufacturing or any steps taken by the appellant for permanent pleating. As the appellant consistently claimed the pleating was temporary, and with no contrary evidence presented, the Tribunal found in favor of the appellant on all issues, leading to the unconditional allowance of the stay petitions. Case-Laws Central Excise Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126096