2013 (10) TMI 1092

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....FOR THE RESPONDENT: SHRI S.P.PAL, A.R.(APPRAISER) ORDER Per Dr. D. M. Misra This is an Application seeking waiver of pre-deposit of duty of Rs.39.23 lakh and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. At the outset, ld. Advocate submitted that the ld. Commissioner has not decided the issue on merits, but dismissed their appeal for failure to ....

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....process were to be considered as manufacture, but still they would be entitled to the benefit of SSI exemption Notification No.08/02-CE dated 01.03.2002 and 08/03-CE dated 01.03.2003, as the case may be. However, the said request was not considered by the adjudicating authority on the ground that neither they had submitted a declaration nor obtained any registration from the Department. 3. Ld. ....

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.... claimed SSI exemption, but the same was not considered by the lower authorities. The issue whether packing/repacking would amount to manufacture, is a debatable one and accordingly, the ld. Commissioner (Appeals) is directed to decide the issue on merits. However, we find that while remanding the matter to the ld. Commissioner (Appeals), the Appellant should be put to terms. In these circumstance....