2006 (5) TMI 257

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.... Joshi, Advocate, for the Appellant. Shri Rohit Pardesi, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The application for waiver of pre-deposit of duty of Rs. 2,20,752/- (Rupees two lakhs twenty thousand seven hundred fifty-two only) and penalty of equal amount, arises out of the order of the Commissioner of Central Excise (Appeals), Pune, who has upheld th....

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....liquid ammonia from tankers into smaller cylinders does not amount to manufacture while in the present case, not only did the applicants undertake labelling but also packed from tankers (bulk pack) into retail pack thereby prima facie satisfying the ingredients of Note 4 to Chapter 15. In these circumstances, no strong prima facie case for total waiver has been made out. We, therefore, direct pre-....