2014 (1) TMI 218

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....: Shri A. K. Biswas, Supdt.(A.R.) ORDER Per Dr. D.M. Misra; 1. These two applications are filed seeking waiver of pre-deposit of duty of Rs.6,67,000/-. 2. At the outset Ld.Consultant for the applicant had submitted that they are engaged in the manufacture of Kishan branded Biris without the aid of power. It is his submission that packing of the Biris in pre-printed plastic packing shee....

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....ontainers from bulk packs etc. to retail packs were treated as a process of manufacture. 4. In his rejoinder Ld. Consultant has submitted that the process carried out by them were primary packing of the Biris with the aid of power and it is not from bulk packs to retail packs therefore the said Notification No.11/2008-CE dated 01.03.2008 is not applicable to the present case. 5. Heard both s....