2012 (7) TMI 827

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....he Appellant. Shri Amresh Jain, AR (Jt. CDR), for the Respondent. ORDER This is an application seeking waiver of condition of pre-deposit of duty demand of Rs. 3,41,204/- with interest and equal amount of penalty. 2. The issue involved in this application is whether duty of excise payable on the waste and scrap generated during the manufacture of cigarettes and sold in the market. 3....

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....er generated during the manufacture of cigarette cannot be said to be result of manufacturing process. Thus, it is contended that in view of the aforesaid finding in the earlier matter, the present demand cannot be sustained. As such this is a fit case for waiver of pre-deposit of the deposit of duty demand, interest and penalty. Learned Counsel has also relied upon the judgment of the Allahabad H....