2010 (6) TMI 339

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....r, Advocates, for the Appellant. Shri R.K. Chakraborty, SDR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Heard both sides. 2. Applicant filed this Application for waiver of pre-deposit of duty of Rs. 77,95,162/- (Rupees Seventy Seven Lakh Ninety Five Thousand One Hundred and Sixty Two only) and penalty of the equal amount. The demand of duty is confirmed on the ground th....

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....iew of this chapter note the activity undertaken by Applicant does not amount to manufacture. Therefore the demand is not sustainable. 4. Contention of Revenue is that Applicants after getting the goods and re-labelled in the bulk containers and clearing to various customers amounts to manufacture. 5. From the facts of the case we find that Applicants after receiving the obsolete goods which....