https://www.taxtmi.com/caselaws?id=221622 The Tribunal granted the applicant's request for waiver of pre-deposit of duty amounting to Rs. 1,14,33,192/-, interest, and penalty. Despite the Revenue's objection that the activity undertaken did not amount to manufacture, the Tribunal found that the duty paid exceeded the denied credit, leading to the waiver of pre-deposit of dues and a stay on recovery during the appeal process. The Tribunal ruled in favor of the applicant, emphasizing that the duty payment made surpassed the denied credit, resulting in the stay of recovery during the appeal. en-us Mon, 05 Nov 2012 00:00:00 +0530 Thu, 21 Mar 2013 23:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221622 The Tribunal granted the applicant's request for waiver of pre-deposit of duty amounting to Rs. 1,14,33,192/-, interest, and penalty. Despite the Revenue's objection that the activity undertaken did not amount to manufacture, the Tribunal found that the duty paid exceeded the denied credit, leading to the waiver of pre-deposit of dues and a stay on recovery during the appeal process. The Tribunal ruled in favor of the applicant, emphasizing that the duty payment made surpassed the denied credit, resulting in the stay of recovery during the appeal. Case-Laws Central Excise Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221622