2011 (3) TMI 1498

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....gh, SDR, for the Respondent. ORDER The applicants are seeking waiver of pre-deposit of duty demand along with interest and penalty confirmed against them by the impugned order. 2. The facts of the case are that the applicants are engaged in the activity of job work carried out by them at the factory premises such as, cutting, fabrication, punching, drilling and anodizing before clearance. ....

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....e activity undertaken by the applicants amount to manufacture, therefore, demands were confirmed against them. Aggrieved by the said confirmation of demands, the applicants are before us. 4. The ld. Advocate for the applicant submits that as the activity undertaken by the applicant does not amount to manufacture. Therefore, they applied for cancellation of their registration certificate. The....

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....t the activity stated herein above by the applicants amount to manufacture or not. We further found that vide order-in-appeal No. CPA/132/Th-II/2006, dated 30-10-2006, the Commissioner (Appeals) held that the activity undertaken by the applicant does not amount to manufacture and the said order has been challenged by the Revenue before this Tribunal vide Appeal No. E/258/2007 and the same is pendi....