https://www.taxtmi.com/caselaws?id=53593 The Tribunal granted the appellants' request for modification of interim orders and stay application, waiving the pre-deposit amount demanded by the Commissioner. The key issue was the excisability of the product supplied to Contract Bottling Units (CBUs), with the appellants arguing that mixing food flavors did not constitute manufacture. The Tribunal agreed with the appellants, considering relevant legal precedents and granting a full waiver of the pre-deposit amount. Additional grounds of appeal were allowed, emphasizing the Tribunal's jurisdiction to examine questions of law. The hearing was scheduled due to the significant revenue involved, reflecting a detailed analysis of the case's complexities. en-us Mon, 13 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 11:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53593 The Tribunal granted the appellants' request for modification of interim orders and stay application, waiving the pre-deposit amount demanded by the Commissioner. The key issue was the excisability of the product supplied to Contract Bottling Units (CBUs), with the appellants arguing that mixing food flavors did not constitute manufacture. The Tribunal agreed with the appellants, considering relevant legal precedents and granting a full waiver of the pre-deposit amount. Additional grounds of appeal were allowed, emphasizing the Tribunal's jurisdiction to examine questions of law. The hearing was scheduled due to the significant revenue involved, reflecting a detailed analysis of the case's complexities. Case-Laws Central Excise Mon, 13 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53593