STANDARD GARMENTS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) After hearing both sides and on finding that the Asstt. Commissioner's Order dated 28 -11 -1997 holding the activity undertaken by the appellant to be amounting to manufacture to sort out waste staple fibre, was not reviewed and it was only after almost three years that another proceeding so initiated to consider the very same activity to be not manufacture, which has resulted in this order now impugned before us ordering recovery of ineligible Modvat credits, would call for full waiver of the pre -deposit requirements under Section 35F of the Central Excise Act, 1944 to hear this appeal.

(2.) Application disposed off in above terms. Appeal to be listed in due course.